PDF document

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 • INSTRUCTIONS ONLY • NO RETURNS • INSTRUCTIONS ONLY • NO RETURNS •

                        hio

 2016

 Instructions for Filing:

 •  Personal Income Tax

 •  School District Income Tax

 For Use By:
 • Full-Year Residents
                                               File online for 
 •  Part-Year Residents                        d!
 • Nonresidents
                                                a faster refund!

                                  Department of
                        hio       Taxation
                        tax.      hio.gov

 • INSTRUCTIONS ONLY • NO RETURNS • INSTRUCTIONS ONLY • NO RETURNS •

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Go Paperless and File Electronically!

                You can use I-File to electronically ﬁ le your state and 
Free to File  ‰ school district income tax returns free of charge.

                I-File will calculate your return, reducing the chance for 
Easy to Use   ‰ error.

                Most electronic ﬁ lers receive their refunds in approxi-
                mately 15 business days by direct deposit. Paper-ﬁ led 
Faster Refund ‰
                returns will take 8-10 weeks to process.

              tax.ohio.gov
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2016 Ohio IT 1040 / Instructions

A Message From the Ohio Tax Commissioner

Dear Ohio Taxpayers,
Protecting your tax dollars, as well as ensuring the security of your personal identiﬁ cation and tax information, remain our
top priority in these times of rampant crime occurring across the Internet. The incidence of stolen personal identiﬁ cation
information remains high, as does the attempt to steal tax refunds by the ﬁ ling of fraudulent tax returns.
Since 2014, when this surge of cyber-crime began, we have blocked more than 420,000 attempts to steal tax refunds,
that in total exceed a half-billion dollars. We cannot and will not let down our guard.
Ohio’s use of an Identity Conﬁ rmation Quiz to help verify the legitimacy of a refund request, along with a heightened
vigilance among taxpayers, tax preparers, the ﬁ nancial community, the IRS and our staff, has coalesced into a formidable
barrier to repel cyber-criminals.
We have continued to ﬁ ne-tune our review of personal income tax returns, which has reduced the number of Ohioans
who need to take the I.D. quiz to conﬁ rm their identity before receiving a tax refund. Regardless of whether you’re
directed to take the quiz or not, remember that ﬁ ling your return electronically is the fastest way to get your refund.
If you do ﬁ le online, and request direct deposit of your refund, the money should be in your bank account within 15
business days.
There are a couple other changes this year that I’d like to mention. The business income deduction for 2016 has been
increased to 100% of the ﬁ rst $250,000 of net business income from “pass-through” businesses or sole proprietorships.
Income over that amount from these businesses will remain subject to a ﬂ at 3% tax rate.
Also new this year, Ohio has added a deduction for contributions to Ohio’s STABLE account to help taxpayers who are
caring for a disabled child or other designated disabled beneﬁ ciary. This deduction allows taxpayers to reduce their
taxable gross income by up to $2,000 per beneﬁ ciary per year.
I’d like to close by thanking all Ohio taxpayers for their time and diligence in ﬁ ling their annual state income tax return. I
trust that this instruction booklet will provide all the information you need to complete your return. If you have additional
questions, however, please visit our Web site at tax.ohio.gov or call 1-800-282-1780 for taxpayer assistance.
Respectfully,

Joe W. Testa
Ohio Tax Commissioner

Our Mission
"To provide quality service to Ohio taxpayers by helping them comply with their tax responsibilities
and by fairly applying the tax law."

The tax commissioner is looking for ideas on how the Ohio Department of Taxation can
better serve taxpayers. Contact him at contactthecommissioner@tax.state.oh.us.

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Back to Contents
2016 Ohio IT 1040 / Instructions

Do You Need Tax Forms or Help?
VVisit Us on Our Web Site at tax.ohio.gov – For Form Requests – Visit our Web site at tax.ohio.gov to eas-
Check the status of your 2016 Ohio income ily download our forms. You can also request forms by calling
tax refund, get answers to the most fre- 1-800-282-1782, 24 hours a day.
quently asked tax questions and download
the most requested tax forms, publications, To Write or E-mail Us – You can write to us
information releases, tax rules and statistics. at the Ohio Department of Taxation, Taxpayer
Services Division, P.O. Box 182382, Colum-
For General Tax Information – Visit our Web bus, OH 43218-2382. You can also contact
site at tax.ohio.gov or call our automated us through our Web site at tax.ohio.gov.
phone system toll-free at 1-800-282-1780. WriteWor e-mail us if you are responding to
Our automated system is available 24 hours a notice or a bill or if you want a written or
a day, seven days a week. Tax agents are ee-mailmailresponsetoaresponse to a tax question. If you write requesting speciﬁ c
also available to assist you Monday through information about your account, be sure to include your SSN, full
Friday from 8 a.m. – 5 p.m. name and address.

The tax commissioner is looking for ideas on how the Ohio De- Walk In – The Ohio Department of Taxation's self-service visitor
partment of Taxation can better serve taxpayers. Contact him at center is open Monday through Friday, 8 a.m. – 5 p.m. We are
contactthecommissioner@tax.state.oh.us. located at 4485 Northland Ridge Blvd., 1st Floor, Columbus, OH
43229-6596.
For Law References About Income Taxes – To see the sec-
tions of the Ohio Revised Code that relate to the line items on Note: All self-service visitors must present a photo I.D. such as
Ohio IT 1040, go to our Web site at: a current driver's license, state I.D., military I.D. or passport.
http://tax.ohio.gov/lawreferences/2016pitlawreferences.stm Specialized Assistance

For Refund Status Information – You VITA/TCE – The IRS Volunteer Income Tax Assistance (VITA)
can check the status of your Ohio income and the Tax Counseling for the Elderly (TCE) programs offer free
ttax refund at tax.ohio.gov or by calling tax help for taxpayers who qualify. For further information call
1-800-282-1784. You can also check your 1-800-906-9887 or visit their Web site at:
status from a smart phone by using the
"Ohio Tax Mobile App," which can be down- http://www.irs.gov/Individuals/Free-Tax-Return-Prepara-
loaded through your phone's app store. tion-for-You-by-Volunteers
MoreMoreinformationinformationcancbe found on our Web site under "Help-
ful Resources.” You will be required to provide your SSN, date AARP – Trained and certiﬁ ed AARP tax aide volunteer coun-
of birth and the type of tax return. Refund processing of paper selors assist low- to middle-income taxpayers, with special at-
returns takes from eight to 10 weeks. However, if you ﬁ le your tention to those age 60 and older. For further information, call
paper return in mid-April, receiving your refund may take addi- 1-888-227-7669 or visit their Web site at:
tional time. Generally, refund status information is available 24 http://www.aarp.org/money/taxes/aarp_taxaide/
hours a day. Occasionally, this information is not available due
to system maintenance. In this case, try again later.

Federal Privacy Act Notice
Because we require you to provide us with a Social Security number, the Federal Privacy
Act of 1974 requires us to inform you that providing us with your Social Security number is
mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to
request this information. We need your Social Security number in order to administer this tax.

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Back to Contents
2016 Ohio IT 1040 / Instructions

Highlights for 2016
NEW STABLE Account: Ohio's ABLE Plan. Beginning with tax individual line items on the IT 1040, as well as all lines/credits from
year 2016, HB 358 implements a new deduction line on Schedule Schedules B, C, D and E.
A that allows Ohio taxpayers to deduct contributions to a STABLE
account ...................................................................See page 21 Ohio Income Tax Tables. Ohio's individual income tax brackets
have been indexed for inﬂ ation per Ohio Revised Code section
Business Income Deduction. For tax year 2016, the business income 5747.025.
deduction on Ohio Schedule A of the Ohio IT 1040 income tax return
will increase to 100% of the ﬁ rst $250,000 of net business income for Mobile App Available. Did you know that Ohio has created a mo-
single or married ﬁ ling jointly returns and $125,000 for married ﬁ ling bile application for your smart phones and devices that will allow
separately. A ﬂ at tax rate of 3% will be applied to business income you to check the status of your refund? You can check your status
exceeding the maximum business income deduction amounts, by using the "Ohio Tax Mobile App," which can be downloaded
continuing to free up additional funds for private sector jobs creators through your device's app store. More information can be found
to further invest in growing their business ......................See page 21 on our Web site under "Helpful Resources.”

NEW Ohio IT K-1. Use the Ohio IT K-1 to report each investor's or Income Tax Online Services. Create a user name and password
beneﬁ ciary's proportionate or distributive share of the partnership's, through our secure site so that you may:
corporation's, estate's or trust's Ohio income and credits. Each  Electronically view outstanding tax liabilities and returns on ﬁ le
entity with Ohio income should prepare a separate Ohio K-1 for with the Ohio Department of Taxation.
each investor or qualifying beneﬁ ciary to enclose with the investor's

or beneﬁ ciary's IT 1040. The form can be found on our Web site at Electronically ﬁ le tax returns and/or view them in pending status.
tax.ohio.gov. For more information on these new services, as well as information
on your electronic ﬁ le and pay options, go to our Web site at
Tax Forms. Beginning with the 2015 ﬁ ling year, the Ohio IT 1040,
tax.ohio.gov.
IT 1040EZ and IT1040X forms were consolidated into one form,
the Ohio IT 1040. Likewise, the Ohio SD 100 and SD 100X forms Refund Information. MostMost taxpayerstaxpayers whowho filefile theirtheir returnsreturns
were consolidated into one form, the Ohio SD 100. To amend the electronicallyelectronically andand requestrequest directdirect depositdeposit willwill receivereceive theirtheir refundsrefunds
return, taxpayers can simply mark "Yes" on the amended return inin approximatelyapproximately 1515 businessbusiness days.days. PaperPaper returnsreturns willwill taketake
checkbox on page 1. All nonrefundable and refundable credits have approximately eight to 10 weeks to process.approximately eight to 10 weeks to process.
been consolidated into an Ohio Schedule of Credits. The Ohio
Schedule of Credits encompasses line items that were previously

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2016 Ohio IT 1040 / Instructions

Note: This booklet contains instructions for Ohio personal and school district income taxes. Follow the index tabbing as you see at the left of
this page for the proper location of the instructions throughout the book.

Table of Contents

A I P
Accident and health insurance premiums Interest / penalties ........12,18 ,51 53, 54, Payment options .....................................8
for qualifying relatives ....................... 26
J Political contributions credit ..................29
Adoption credit...................................... 29
Joint ﬁ ling credit ....................................29 R
Allocation and apportionment of
income .............................................. 12 L Residency status ..................................14
Amended return instructions................. 58 Line instructions for: Resident credit ....................................... 31
Retirement income credit ....................... 27
B IT 1040 .............................................. 17
SD 100 .............................................. 53 S
Business credits ................................... 31
Lump sum distribution credit................. 27 School district
C Business income deduction add-back
Child care and dependent care Lump sum retirement credit .................. 27 ..........................................................55
credit .................................................28 M Districts with a traditional tax base........
..........................................50,53 54,
College grants ...................................... 24 Mailing information ................................. 9
Correcting your return..................... 12,52 Districts with an earned income tax
Medical savings account .......................... base .................................. 50,53 55,
..............................................12,20 26,
D Districts with an income tax for 2016
Deceased taxpayer............................... 12 Military ................................................56,57
Direct deposit options ............Back cover Military injury relief fund ........ 13,23 ,35 General information .......................... 50
Disability and survivorship Resident Military personnel stationed ..... Numbers by county ......................44-49
beneﬁ ts ............................................. 24 outside Ohio ............................13,22 Senior citizen credit ........................27,53
Displaced worker training credit ........... 28 Nonresident military servicemembers
and their spouses ...................13,22 Social Security and certain railroad
Donations .......................................18,35 retirement beneﬁ ts ............................. 21
Ohio National Guard and reserves
E ................................................ 13,23 T
Earned income credit............................ 29 Ohio resident veterans bonus ........... 13 Tax tables ........................................36-42
Electronic ﬁ ling options ......7, Back cover Ohio resident military personnel ..13,22 Taxpayer assistance .............................59
Estimated tax payments...................11,52 Uniformed services retirement income Tuition expenses / investments ......20,23
................................................ 13,23
Exemptions ........................................... 17 U
N
F Unemployment compensation ..............12
Federal Privacy Act................................. 4 Need more time to ﬁ le .................... 10,51 Use (sales) tax..........................18,33 34,
Nonresident / part-year resident
Filing requirements ...............................10 credit or adjustments................... 31,55 W
Finder ...................................................43 Who must ﬁ le ..................................10,50
O
Form .......................................................4 Withholding forms .....................15,16 54,
Ohio National Guard deduction ............ 23
H
Health care deductions ......................... 24

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                                                       Back to Contents
                                                                                                          2016 Ohio IT 1040 / Instructions

                              Do's and Don'ts for Paper Tax Filers
                         Read the instructions carefully and review your return before ﬁ ling. 
                              To avoid a delay in processing your tax return, please . . .

                                                     Make sure that you DO...

 Correct your address. If you use a tax preparer to ﬁ le your return       Check the full-year resident box on page 1 of Ohio IT 
 electronically, and you have moved since last year's ﬁ ling,                1040 if you qualify as "resident military personnel stationed 
 make sure that your current address is on ﬁ le with the preparer.           outside Ohio" and you are taking the Ohio Schedule A, line 
 Use the correct tax form for the year you are ﬁ ling. And be                24, deduction.

 sure to enter the school district number for the taxable year              Sign your tax return and place your W-2(s), W-2G(s) and/or 
 for which you are ﬁ ling your return.                                       1099-R(s) after the last page of your return.
 Include Ohio Schedule A, pages 1 and 2, if you are claiming               Write legibly if you ﬁ le a paper return.
 any adjustments on Ohio IT 1040, line 2a (Additions), or line 2b           Protect yourself from identity theft by doing the following:
 (Deductions). Be sure to ﬁ ll in the total lines for both additions 
 and deductions of this schedule and send in all pages of the                Protect your SSN. 
 return.                                                                      Be careful if choosing a tax preparer to ﬁ le your taxes.
 Include Ohio Schedule of Credits, pages 1 and 2, if you are                  Report identity theft immediately to the Ohio Department 
 claiming any nonrefundable credits/grants on Ohio IT 1040,                   of Taxation (800-282-1780) and IRS (800-908-4490). 
 line 9, or any refundable credits on line 16. Be sure to ﬁ ll in 
                                                                               – If you are an identity theft victim, see our Web site at 
 lines 34, nonrefundable credits/grants, and line 41, refundable 
                                                                                 tax.ohio.gov and the IRS’ Web site at www.irs.gov for 
 credits, for this schedule and send in all pages of the return.
                                                                                 more information.
 Include Ohio Schedule J if you are claiming any dependents 
 on Ohio IT 1040, line 4, personal and dependent exemption 
 deduction.

                                                     Make sure that you DON'T...

 Use the Ohio IT 40P voucher to pay your school district income            Use the SD 40P voucher to pay your individual income tax due 
  tax due (instead, use the SD 40P).                                         (instead, use Ohio IT 40P).
 Staple W-2(s), W-2G(s), 1099-R(s) checks and/or forms to 
  your return.

  Go Paperless This Year: Have You Considered Filing Electronically?
Electronic ﬁ ling has become the preferred method used by taxpay-
ers, with more than 87% of all Ohio income tax returns ﬁ led electroni-  IRS e-ﬁ le
cally for taxable year 2015. The electronic options available for ﬁ ling Use your tax software to 
a 2016 income tax return are:                                            ﬁ le your tax returns or ask 
                                                                         your tax preparer for assistance.
Online Services/Ohio I-File
Use your computer to ﬁ le your                                           IRS e-ﬁ le is a way to prepare and ﬁ le your return 
                                                                         electronically with the IRS and Ohio. More 
Ohio individual and/or school                                            information, including a free federal e-ﬁ ling 
district income tax returns.                                             program for qualiﬁ ed individuals, is avail-     Most electronic 
                                                                         able at www.irs.gov. You can also e-ﬁ le            ﬁ  lers receive 
Ohio I-File is a free ﬁ ling service that guides you                     through an approved, commercially avail-            their refunds in 
                                                                                                                             approximately 15 
through a series of questions and information                            able software program or you can have               business days by 
requests. Based upon the information you provide, I-File computes        your return prepared and transmitted by an          direct deposit!
your refund or balance due, electronically submits the tax informa-      authorized tax professional. You may be re-
tion, provides you with a copy, gives you a ﬁ ling conﬁ rmation num-     quired to pay fees to use these private services.
ber and directs you to the electronic payment options. See Online 
Services at tax.ohio.gov.

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2016 Ohio IT 1040 / Instructions

Payment Options for Ohio Personal and School District Income Tax

Several options are available for paying your Ohio and/or school When paying by credit card, complete the following worksheet before
district income tax. If you are remitting for both Ohio and school contacting Ofﬁ cial Payments.
district income taxes, you must remit each payment as a
separate transaction. 1. Ohio jurisdiction code

By law, all tax is due on April 18, 2017 except for certain members of 6 4 4 6
the military.
2. Amount you are paying (round to the nearest whole dollar)
While the Ohio Department of Taxation is not authorized to set up (For your Ohio IT 1040, if appli-
payment plans, if you submit partial payments they will be applied $ , . 0 0 cable.)
to the outstanding balance. Partial payments will not stop the im-
(For your Ohio SD 100, if ap-
position of additional interest and penalties. Partial payments will $ , . 0 0 plicable.)
also not stop our billing process from progressing, including pos-
sible referral of the account to the Ohio Attorney General's Ofﬁ ce 3. Your school district number (if applicable)
for collection; however, partial payments will reduce the amount of
interest and penalties that you will be charged.
4. Your SSN
You may pay by any one of the following three methods:

Credit Card
You may use your Discover, VISA, MasterCard or American Express 5. The ﬁ rst three letters of your last name
card to pay your income taxes. You may make the credit card pay-
ments by either visiting tax.ohio.gov or calling 1-800-2PAY-TAX
(1-800-272-9829). The Ohio jurisdiction code is 6446. 6. Your spouse's SSN (only if joint return)
Whether you visit our Web site or pay by telephone, Ofﬁ cial Payments
will provide the credit card services. Ofﬁ cial Payments will bill your
credit card account a convenience fee equal to 2.5% (or $1, whichever 7. The ﬁ rst three letters of your spouse's last name (only if joint return)
is greater) of the tax payment. The state of Ohio and your school
district do not receive any portion of this fee.
When will my payment be posted? Your payment will be effective 8. The taxable year for which you are paying
the date you charge it.
2 0 1 6
What happens if I change my mind? If you pay your tax liability
by credit card and you subsequently reverse the credit card trans- 9. Telephone number
action, you may be subject to penalties, interest and other fees
imposed by the Ohio Department of Taxation for nonpayment or ( )
late payment of your tax liability. 10. Your credit card number
Whom should I call if I have a problem with my credit card pay-
ment? Call Ofﬁ cial Payments toll-free at 1-866-621-4109.
11. Credit card expiration date (MM/YY)
How do I use my credit card and my telephone to pay my Ohio
and/or school district income tax? Once you have determined /
how much you owe, follow the steps below: 12. ZIP code for the address where your credit card bills are sent
 Complete lines 2 through 12 on this page;
 Use your touch-tone telephone to call toll-free 1-800-2PAY-TAX 13. At the end of your call or Internet visit, you will be given a pay-
(1-800-272-9829). When prompted, enter the Ohio jurisdiction ment conﬁ rmation number. Write it here and keep this page for
code, 6446. your records.
How do I use my credit card and the Internet to pay my Ohio
and/or school district income tax? Once you have determined
how much you owe, follow the steps below: (Conﬁ rmation number for Ohio (Conﬁ rmation number for Ohio
IT 1040, if applicable.) SD 100, if applicable.)
 Complete lines 2 through 12 on this page;
Keep this page for your records.
 Go to www.ofﬁ cialpayments.com. Select "State Payments"
and enter the Ohio jurisdiction code, 6446. Or you may visit Electronic Check
Online Services on our Web site at tax.ohio.gov. You can eliminate writing a check for your Ohio and/or school district
income tax due amount(s) by using the free, expanded electronic

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                                                   Back to Contents
                                                                                                                 2016 Ohio IT 1040 / Instructions

   Payment Options for Ohio Personal and School District Income Tax...cont.

check payment option that is available to all taxpayers. If you make      software program, follow the payment instruction prompts 
a payment using an electronic check, it is the equivalent of using        for making payments by electronic check.
a debit card to withdraw money directly from your checking or sav-
ings account.                                                           Paper Filing – If you are ﬁ ling by paper (Ohio IT 1040 and/or 
                                                                          SD 100), you can still use the electronic check payment option. 
The authorized amount will be withdrawn from your account within          Go to our Web site at tax.ohio.gov.
24 hours unless you elect to delay payment. You can delay payment 
until the payment deadline of April 18, 2017.                          You may also ﬁ le and pay your quarterly 2017 Ohio and/or school 
                                                                       district estimated income tax with the electronic check method.            
When paying by electronic check, you must ﬁ rst determine your         Go to our Web site at tax.ohio.gov.
ﬁ ling method:
                                                                       Paper Check or Money Order
 Ohio I-File – Follow the payment instruction prompts that you       If you do not want to use a credit card or electronic check to make your 
   receive during Ohio I-File.                                         payment, you may send in a personal check or money order with the 
                                                                       Ohio IT 40P / IT 40XP payment voucher for your Ohio income tax and/or 
 IRS e-file – If you are electronically filing your Ohio individual  SD 40P / SD 40XP payment voucher for your school district income tax. 
   and/or school district income tax return using an approved          Both of these vouchers can be found on our Web site at tax.ohio.gov.

                   Where Should I Mail My Return and/or Payment?
See the chart below for mailing information. Be sure to sign your return before mailing. If you are enclosing a payment with your return, 
be sure to enclose Ohio IT 40P / IT 40XP or SD 40P / SD 40XP (found on our Web site at tax.ohio.gov) with your check or money order. 
This will ensure proper crediting of your payment. 

                           If Submitting Ohio Form...                                                     Mail To:
                                                                                             Ohio Department of Taxation
 IT 1040...without payment                                                                   P.O. Box 2679
                                                                                             Columbus, OH 43270-2679
                                                                                             Ohio Department of Taxation
 IT 1040...with payment (enclose Ohio IT 40P / IT 40XP)                                      P.O. Box 2057
                                                                                             Columbus, OH 43270-2057
                                                                                             Ohio Department of Taxation
 SD 100...without payment                                                                    P.O. Box 182197
                                                                                             Columbus, OH 43218-2197
                                                                                             Ohio Department of Taxation
 SD 100...with payment (enclose SD 40P / SD 40XP)                                            P.O. Box 182389
                                                                                             Columbus, OH 43218-2389
                If Only Submitting Payment With Voucher...                                                Mail To:
                                                                                             Ohio Department of Taxation
 IT 40P /  IT 40XP                                                                           P.O. Box 182131
                                                                                             Columbus, OH 43218-2131
                                                                                             Ohio Department of Taxation
 SD 40P / SD 40XP                                                                            P.O. Box 182389
                                                                                             Columbus, OH 43218-2389

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                                                       Back to Contents
 2016 Ohio IT 1040 / Instructions

                                               Filing Requirements

Who Must File an Ohio Income Tax              to prepare your return. Keep these records for   Do I Have To File a School District 
                                              at least four years from the later of the ﬁ ling 
Return?                                                                                        Income Tax Form?
                                              due date or the date that you ﬁ led the return. 
Every Ohio resident and every part-year       If the Ohio Department of Taxation audits        Many Ohio school districts have an ad-
resident (see page 14 for a discussion of     your tax return, you must be able to prove all   ditional income tax. These school districts 
"residency status") is subject to the Ohio    claims and items listed on your return.          are marked with an asterisk (*) on pages 
income tax. Every nonresident having                                                           44-49. If during 2016 you were a full-year 
Ohio-sourced income must also ﬁ le. Ex-       What If I Need More Time To File?                or part-year Ohio domiciliary and you were 
amples of Ohio-sourced income include                                                          domiciled in one of these districts during all 
                                              If you need more time to ﬁ le, you can extend    or part of the year, then by the due date for 
the following:
 Wages earned in Ohio (see "Exception"       the due date for ﬁ ling. You must ﬁ rst qualify  ﬁ ling your Ohio income tax return you must 
                                              for an IRS extension of time to ﬁ le. Ohio       also ﬁ le an SD 100, School District Income 
 below);
 Ohio lottery winnings;                      does not have an Ohio extension request          Tax Return, with the Ohio Department of 
 All Ohio casino gaming winnings;            form, but honors the IRS extension. You          Taxation. You can electronically ﬁ le your 
 Income or gain from Ohio property;          should include with the Ohio income tax          school district return or you can get the 
 Income or gain from a sole proprietorship   return a copy of your IRS extension or your      SD 100 from our Web site at tax.ohio.gov, 
                                              extension conﬁ rmation number or a printed       or by calling toll-free 1-800-282-1782.
 doing business in Ohio;
 Income or gain from a pass-through entity   copy of the IRS acknowledgment. Addition-
                                              ally, you should check the box on the Ohio       Do I Need To Enclose a Copy of My 
 doing business in Ohio.
                                              IT 1040 indicating that you have ﬁ led the 
                                                                                               Federal Income Tax Return?
Exception: A full-year nonresident living in  federal extension 4868. An extension of 
a border state does not have to ﬁ le if the   time to ﬁ le does not extend the time for        Enclose a copy of your federal income tax 
nonresident's only Ohio-sourced income        payment of the tax due. So, except as            return if the amount shown on Ohio IT 1040, 
is wages received from an unrelated em-       set forth below, you must make extension         line 1 is zero or a negative amount.  
ployer.                                       payments by April 18, 2017 on Ohio IT 40P 
                                              (available on our Web site at tax.ohio.gov).     Does Ohio Follow the Alternative 
You do  not have to ﬁ le an Ohio income       Interest will accrue on any tax not paid by      Preparer Signature Procedures?
tax return if...                              April 18, 2017, and penalties may also apply.
 you are single and your federal adjusted                                                     The Ohio Department of Taxation follows 
 gross income is less than or equal to        How Do I Round to the Nearest Dollar?            federal Notice 2004-54, which provides for 
 $12,250 and you have no Ohio Schedule                                                         alternative preparer signature procedures 
 A adjustments.                               Ohio law requires you to round to the near-      for federal income tax paper returns that 
 you are married, ﬁ ling jointly and you are est whole dollar. When completing the Ohio       paid practitioners prepare on behalf of their 
 not claimed as a dependent on another        income tax return, drop any cents less than      clients. See Ohio Revised Code sections 
 return  and your federal adjusted gross      50 cents and increase amounts from 50            5703.262(B) and 5747.08(F).
 income is less than or equal to $14,500      cents to 99 cents to the next highest dollar.
 and you have no Ohio Schedule A adjust-                                                       Exception: The paid preparer should print 
 ments.                                       Do Both Nonresident, Married Filing              (rather than sign) his/her name and include 
 your exemption amount (Ohio IT 1040,        Jointly Taxpayers Have To Sign the               their Preparer Tax Identiﬁ cation Number 
 line 4) is the same as or more than your     Return?                                          (PTIN) on the form if the taxpayer checks 
 Ohio adjusted gross income (line 3).                                                          “Yes” to the question, “Do you authorize 
 your only source of income is retirement    General Rule: If your ﬁ ling status on your      your preparer to contact us regarding this 
 income that is eligible for the retirement   federal income tax return is married ﬁ ling      return?”
 income credit (Ohio Schedule of Credits,     jointly, then both spouses must sign the 
 line 2) and the credit is the same or larger Ohio income tax return (see "Filing Status"      Preparers should provide their PTIN on the 
 than your tax before credits (Ohio IT 1040,  on page 14 for more information about            paper and/or electronically ﬁ led returns if 
 line 8c).                                    your ﬁ ling status for your Ohio income tax      available.
                                              return). 
When Do I Have To File?                                                                        Can My Tax Preparer Contact the Tax 
                                              Exception to the General Rule: Your              Department About My Tax Return?
For calendar year 2016 most taxpayers         spouse does not have to sign a married 
must ﬁ le on or before April 18, 2017 (for    ﬁ ling jointly return only if all three of the   Yes. Just check the "Yes" box below your tax 
exceptions, see "What if I Need More Time     following apply:                                 preparer's name on the bottom of page 2 of 
To File?" above and "Income Taxes and the      Your spouse resided outside Ohio for the       Ohio IT 1040. By checking the "Yes" box, 
Military" on page 13). Even if you are unable  entire year; AND                                you are authorizing your preparer to contact 
to pay the full amount of tax, you must ﬁ le   Your spouse did not earn any income in         the Ohio Department of Taxation concerning 
your return by the due date.                   Ohio; AND                                       questions that arise during the processing 
                                               Your spouse did not receive any income         of your Ohio income tax return.
                                               in Ohio.
What Tax Records Do I Need To Keep?                                                            Checking "Yes" also authorizes your pre-
Keep a copy of your completed Ohio income     See Ohio Administrative Code (Ohio Rule)         parer to provide the department with infor-
tax return. Also keep copies of any docu-     5703-7-18, which is on our Web site at           mation that is missing from the return, to 
ments and/or payment records that you used    tax.ohio.gov.                                    contact the department for information about 
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                                                                                                          2016 Ohio IT 1040 / Instructions

the processing of the return or the status of For purposes of these tests, you must re-    tax.ohio.gov. Or you can obtain Ohio IT 
your refund or payments, and to respond       duce your year 2016 overpayment credited     1040ES from our Web site at tax.ohio.gov.
to mathematical error notices, offsets and    to year 2017 by any year 2016 tax payment 
return preparation notices that you have      that you made after April 18, 2017.          2017 Estimated Tax Payment Due Dates
received from the department and have                                                           1st quarter   –  April 18, 2017
shown your preparer.                          If you don't meet either of the tests above,      2nd quarter  –  June 15, 2017
                                              you must timely pay enough estimated Ohio         3rd quarter  –  Sept. 15, 2017 
Should I Make Estimated Tax                   income tax so that the sum of (i) your year       4th quarter  –  Jan. 16, 2018
Payments in 2017?                             2016 overpayment credited to year 2017, 
                                              (ii) your year 2017 withholdings and (iii)    TIP – If you don't want to make estimated 
You have to make estimated Ohio income        your timely made estimated Ohio income        payments, increase the amount of Ohio 
tax payments for year 2017 only if the sum    tax payments is not less than either of the   tax that your employer withholds from 
of (i) your year 2016 overpayment credited    two tests above.                              your wages. To do this, ﬁ le a revised Ohio 
to year 2017 (Ohio IT 1040, line 25) and (ii)                                               IT 4, Employee's Withholding Exemption 
your year 2017 Ohio income tax withhold-      If you are required to make estimated pay-    Certiﬁ cate (available at tax.ohio.gov) 
ing is not equal to or greater than either of ments and do not, you may be subject to       with your employer.
the following:                                an interest penalty on your underpayment 
100% of the year 2016 Ohio income tax       of estimated taxes. 
  (see Ohio IT 1040, line 10 minus line 18);  Quarterly estimated payments can be 
  OR                                          made electronically on our Web site at 
90% of the year 2017 tax.

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 2016 Ohio IT 1040 / Instructions

                                 General Information for Ohio IT 1040
Is Unemployment Compensation                    ule of Credits. See page 14 for an explanation    A failure-to-pay penalty of double the inter-
                                                of "residency status."                            est charged generally will apply if you do not 
Taxable to Ohio?
                                                                                                  pay the tax by April 18, 2017.  
In general, unemployment compensa-              What if I Move After Filing My Tax 
tion that is included in federal adjusted       Return and I'm Due a Refund?                      An additional $50 bad-check charge may 
gross income is taxable to Ohio. For                                                              be imposed against any taxpayer whose 
taxable year 2016, the total unemploy-          If you move after ﬁ ling your tax return and      payment is dishonored by the bank.
ment compensation paid to you in 2016           are expecting a refund, notify the post of-       Except for certain military servicemembers 
and included in federal adjusted gross          ﬁ ce servicing your old address by ﬁ lling out    (see "Income Taxes and the Military" on 
income is taxable. For additional infor-        a change-of-address form. This does not           page 13), interest is due from April 19, 2017 
mation, see the FAQs on our Web site at         guarantee that your refund will be forwarded      until the date the tax is paid.
tax.ohio.gov.                                   because post ofﬁ ces are not required to 
                                                forward government checks. You should             If you ﬁ le your return after the due date and if 
Can Dependent Children Claim                    also notify our department of your address        you paid and/or will pay any tax after the due 
                                                change.                                           date, you owe interest unless your refund, 
Themselves if They File Their Own Tax 
Return?                                         What if I Want a Receipt To Prove That            if any, is greater than any tax you paid after 
                                                                                                  the due date. Interest is due on late-paid 
No. Children being claimed as dependents        I Paid?                                           tax even if the IRS has granted you a ﬁ ling 
on their parents' Ohio income tax return 
                                                Your cancelled check or credit card statement     extension. The interest rate for calendar 
may no longer claim the personal exemp-
                                                can be used as proof of our receipt of your tax   year 2017 is 4%.
tion on their own return.
                                                payment. If you make payment with a money 
                                                order, be sure to keep a copy for your records.   What Is the Difference Between Income 
What if a Taxpayer Is Deceased?                                                                   Tax Table 1 and Income Tax Table 2?
The taxpayer's personal representative has      How Do I Correct My Income Tax                    Income Tax Table 1, which begins on page 
to ﬁ le and sign the return on behalf of the    Return After I Have Already Filed?                36, shows the tax amount for $50 incre-
taxpayer who died. A personal representa-                                                         ments of income. The tax is calculated on 
tive can be the executor, administrator or      Make any corrections to your return by ﬁ ling an  the midpoint income for all of the income 
anyone who is in charge of the deceased         amended income tax return for the year that       in that $50 range. The tax amount listed on 
taxpayer's property.                            you are correcting. Mark “yes” on the amended     Income Tax Table 1 may be slightly lower 
                                                return checkbox on Ohio IT 1040 to indicate 
Important:                                      when ﬁ ling an amended return.  The amended       or higher than the tax amount computed by 
 Use the same ﬁ ling status as shown on        return should reﬂ ect the total of the new values using Income Tax Table 2, which is shown 
  the federal income tax return.                rather than the change in value. To speed up      on page 42. 
 Check the "Deceased" box after the ap-        the processing of your amended return: 
  plicable SSN on Ohio IT 1040, page 1.          Include a copy of your W-2(s), W-2G(s)          How Should Investors in a
If you are filing on behalf of a deceased       and 1099-R(s) if there was Ohio income          Pass-Through Entity Report Income?
  taxpayer, you can properly sign on his/         tax withheld; AND                               A pass-through entity is a partnership, 
  her behalf by signing the deceased tax-        Include documentation to support any            S corporation or limited liability company 
  payer's name on the "Your signature"            adjustments to line items.                      treated as a partnership or an S corporation 
  line. Sign your name on the "Spouse's                                                           for federal income tax purposes. Unless the 
  signature" line and print your title. Also    If you correct your federal income tax return     exception below applies, each investor in 
  include your daytime telephone num-           or if you are audited by the IRS, you must ﬁ le   any pass-through entity doing business in 
  ber.                                          an Ohio amended income tax return within          Ohio must ﬁ le Ohio IT 1040. 
 We cannot rewrite a decedent's refund         60 days of the ﬁ nal determination of the IRS 
  check by making it payable to the estate      correction. See page 58 for more information.     Exception: Such investors do not have to 
  of the decedent.                                      The IRS notifies us of all                ﬁ le Ohio IT 1040 if all of the following apply:
                                                        changes it makes to your                   The investor is a full-year nonresident; 
How Should Full-Year Nonresidents                 !     federal income tax return.                  AND
and Part-Year Residents Engaged in              CAUTION To avoid penalties, be sure                The pass-through entity ﬁ les Ohio IT 4708, 
Business in Ohio Apportion Income?                      to file your Ohio amended                   Pass-Through Entity Composite Income 
                                                income tax return within 60 days of the             Tax Return, on behalf of the investor; AND
Each full-year nonresident and each part-       ﬁ nal determination of the federal change.         The investor has no other Ohio-sourced 
year resident who is engaged in business                                                            income or, if the investor has other Ohio-
(as a sole proprietor or through a partnership, Do I Owe Penalties and Interest?                    sourced income, and that income is also 
S corporation or limited liability company) in                                                      reported on another Ohio IT 4708.
Ohio must apportion his/her business income     A failure-to-ﬁ le penalty, the greater of $50 
inside and outside of Ohio. If you ﬁ le Ohio IT per month up to a maximum of $500, or 5%          What Is a Medical Savings Account  
1040, use Ohio IT NRC (income allocation        per month up to a maximum of 50% of the           and What Are the Qualiﬁ cations?
and apportionment schedule) from our Web        tax, may be charged if you fail to ﬁ le your 
site at tax.ohio.gov to determine the proper    Ohio income tax return by the due date.           A medical savings account is used to pay 
amount of credit to claim on the Ohio Sched-                                                      eligible medical expenses of the account-
                                                                                                  holder or the account-holder's spouse and/or 
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                                                                                                           2016 Ohio IT 1040 / Instructions

dependents. A medical savings account          You must designate an administrator for the      Any withdrawals for a nonqualifying medical 
can be opened by or on behalf of a person      medical savings account at the time you open     purpose may result in increased Ohio taxes. 
that participates in a sickness and accident   the account. Account-holders are generally       An "eligible medical expense" includes any 
plan, a plan offered by a health maintenance   permitted to withdraw the funds at any time      expense for a service rendered by or for 
organization or a self-funded, employer-       for any reason. However, account adminis-        an article, device or drug prescribed by a 
sponsored health-benefit plan pursuant to      trators cannot return any funds deposited        licensed health care provider or provided by 
the federal Employee Retirement Income         during the year of deposit except for reim-      a Christian Science practitioner. See page 
Security Act.                                  bursement of eligible medical expenses.          26, line 33, for a more detailed explanation.

                                           Income Taxes and the Military
State and federal income tax laws contain      Code  5103.20,  Article  II,  Subparagraph       services military retirement pay received 
special provisions for members of the mili-    (U), that is, it means the military installation for  Ohio  National  Guard  and  reserves 
tary and their families. Details on some of    where an active duty servicemember – or,         service is also exempt from Ohio income 
the  major  issues  facing  military  families concerning this exemption, an Ohio resi   -      taxes. 
during the income tax filing season can be     dent servicemember in the Ohio National 
found below.                                   Guard or military reserve forces – is cur -      For an additional explanation, see page 23.
                                               rently assigned and is physically located 
For  more  details  regarding  income  tax -   under competent orders that do not specify       Uniformed Services Retirement Income
es and the military, visit our Web site at     the duty as temporary. Periods of training 
tax.ohio.gov.                                  in which a servicemember, either individu -      Retirement pay received for service on mil -
                                                                                                itary active duty or the Ohio National Guard 
                                               ally or as part of a unit, departs from his/her  or reserves, as well as pay received by a 
You  can  also  reach  us  by  e-mail  at 
                                               permanent place of duty and then returns         surviving spouse through the Survivor Ben  -
Military-Info@tax.state.oh.us.
                                               following the completion of the training, are    efit Plan, is exempt from the Ohio income 
                                               not included in the definition of "stationed."   tax. 
              Key Issues                       However, periods of active duty outside 
                                               Ohio for purposes other than training, or        For an additional explanation, see page 23.
Ohio Resident Military Personnel
                                               periods of training greater than 30 days 
Military pay and allowances for Ohio resi  -   outside Ohio, as described on page 22,           Military Injury Relief Fund
dent servicemembers who are stationed          qualify a servicemember for this exemp    -
inside Ohio, and their spouses, will contin-   tion.                                            You do not have to include in federal ad   -
ue to be subject to Ohio individual income                                                      justed  gross  income  any  military  injury 
                                               For an additional explanation, see page 22.      relief fund amounts you received on ac     -
tax. These amounts will also be subject to 
school district income tax if the service  -                                                    count of physical injuries or psychological 
                                               Nonresident Military Servicemembers              injuries, such as post-traumatic stress dis-
member was domiciled in a taxing school 
district.                                      and Their Spouses                                order, if those injuries are a direct result of 
                                                                                                military action in Operation Iraqi Freedom 
For an additional explanation, see page 22.    A November 2009 federal law exempts              or Operation Enduring Freedom. But you 
                                               military spouses who are not residents of a      must include in federal adjusted gross in-
Resident Military Personnel Stationed          state where they are living with their spouse    come any other military injury relief fund 
                                               from the income taxes of the state, provided     amounts you received. These amounts are 
Outside Ohio
                                               they are a resident of the same state as their   deductible for Ohio adjusted gross income.
Although military pay earned while on ac   -   spouse. However, nonresident military and 
tive duty and stationed outside of Ohio is     nonresident spouses serving in Ohio are          For an additional explanation, see pages 
exempt from Ohio income tax and may be         strongly encouraged to file Ohio IT 10 each      23 and 35.
deducted to the extent that it is included in  year to avoid a possible billing notice from 
federal adjusted gross income, you are still   the state of Ohio. You must also file by May     Ohio Resident Veterans Bonus
required to file an Ohio personal income       30, 2017, Ohio IT DA, Affidavit of Non-Ohio 
tax return.                                    Residency/Domicile for Taxable Year 2016.        You do not have to include in federal ad   -
                                               Ohio IT 10 and the affidavit are available on    justed gross income any bonuses that the 
Ohio  Revised  Code  section  5747.01(A)       our Web site at tax.ohio.gov.                    Ohio  Department  of  Veterans  Services 
(24) provides that for taxable years begin -                                                    paid to, or made on behalf of, resident vet-
ning on and after Jan. 1, 2007, an Ohio        For an additional explanation, see page 22.      erans of the Persian Gulf, Afghanistan and 
resident servicemember can deduct active                                                        Iraq conflicts during the taxable year.  
duty military pay and allowances that are      Ohio National Guard and Reserves
included in federal adjusted gross income      Ohio resident members of the Ohio Nation-        Payments that the state of Ohio makes 
if those amounts are received for active       al Guard and reserves are entitled to the        under the Ohio Veterans Bonus Program 
duty service while the servicemember is        deduction for military pay received while        are excludable from the recipient's federal 
stationed outside Ohio.                        stationed outside the state, if eligible.        adjusted gross income. Therefore, the tax-
                                                                                                payer cannot deduct from Ohio adjusted 
The  term  "stationed"  refers  to  an  Ohio   Also, resident members of the Ohio Na     -      gross income any portion of the bonus be-
resident servicemember's permanent duty        tional Guard and reserves are eligible for       cause no portion of the bonus is included in 
station. For purposes of this exemption,       certain tax extensions and other benefits, if    federal adjusted gross income.
"permanent  duty  station"  has  the  same     stationed in a combat zone. The uniformed 
meaning  as  specified  in  Ohio  Revised 
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2016 Ohio IT 1040 / Instructions

Completing the Top Portion of Ohio IT 1040

How To Complete Your Income Tax school district, use The Finder on our Web Filing Status
site as described on page 43.
Return
Your ﬁ ling status must be the same as your
Ohio IT 1040 has been designed for elec- County federal income tax ﬁ ling status for 2016 with
tronic scanning, which allows for faster pro- the following exception:
cessing with fewer errors. In order to avoid If your home address is an Ohio home ad-
unnecessary delays caused by manual dress, indicate on page 1 of the return the If you marked the box labeled "Qualifying
processing, taxpayers should use the fol- county for that address. widow(er) with dependent child" on your
lowing guidelines: federal income tax return, then mark the
1. Use black ink ONLY. Ohio Residency Status "Single, head of household or qualifying
2. Use this form ONLY for the taxable year widow(er)" box on your Ohio income tax
2016. If your ﬁ ling status is married ﬁ ling jointly, return.
each spouse must indicate his/her residency.
3. Round numbers to the nearest dollar. Do  Resident. Mark this box if you were a If you and your spouse ﬁ led
not print over the preprinted zeros in the resident of Ohio all year. If you were a joint federal income tax
boxes on the far right of the return, which away temporarily, you were a full-year ! return, you must ﬁ le a joint
designate cents (.00). resident of Ohio. Mark this box if you CAUTION Ohio income tax return. Even
4. Print your numbers and letters (UPPER- qualify as "resident military personnel if you are both Ohio nonresi-
CASE only) inside the boxes as shown stationed outside Ohio" and you are dents, if you ﬁ led a joint federal income
below: taking the deduction on Ohio Schedule tax return, you must file a joint Ohio
A, line 24. income tax return, but you may claim
123 ANY S T RE E T the nonresident credit (Ohio Schedule
If the boxes don't appear on your return, do  Part-year Resident. Mark this box if you of Credits) for income neither earned nor
not hand-draw the boxes. permanently moved into or out of Ohio received in Ohio. If you and your spouse
during 2016, not counting being away ﬁ led separate federal income tax returns,
Amended Return Check Box. Mark the temporarily. Part-year residents should you must ﬁ le separate Ohio income tax
“Yes” box if you are amending your previ- use the nonresident credit on the Ohio returns.
Schedule of Credits for income earned
ously ﬁ led return and include the 2016 Ohio
IT RE, Reason and Explanation of Correc- while they were a resident of another Ohio Political Party Fund
state.
tions, with your amended income tax return.
Otherwise, mark “No.” The Ohio General Assembly established
 Nonresident. Mark this box if you re- this fund to support public ﬁ nancing of Ohio
Net Operating Loss (NOL). Mark the “Yes” sided outside of Ohio all year. Write political parties. Monies from this fund can
box if you are amending for an NOL and the two-letter abbreviation of the state only be used for administrative costs as-
include Ohio Schedule IT NOL with your where you resided for 2016 in the space sociated with party headquarters and party
income tax return. Otherwise mark “No.” provided. For more information, see our fund-raising drives, organization of voter
information release dated Sept. 17, 2015, registration and get-out-the-vote campaigns
Name(s), Address and SSN(s). Enter your "Personal Income Tax: Residency Guide- not related to any particular candidate or
name and address on page 1 and your SSN lines," which is available on our Web site election.
on pages 1 and 2 of your return (if married at tax.ohio.gov.
ﬁ ling jointly, also enter your spouse's name If your ﬁ ling status is single, head of house-
and SSN on page 1). Nonresidents who earn and receive all hold, qualifying widow(er) or married ﬁ ling
income outside of Ohio will not have an separately and your tax (Ohio IT 1040, line
Ohio School District Number. Every Ohio Ohio tax liability. Nonresidents who earn 13) is $1 or more, you can choose to have
public school district has an identiﬁ cation or receive income within Ohio will be $1 go to this fund by checking the "Yes" box
number. These numbers are listed on pages able to claim the nonresident credit with on the return. If your ﬁ ling status is married
44-49. Look up the number for the school respect to all items of income not earned ﬁ ling jointly and your tax (Ohio IT 1040, line
district in which you were domiciled for and not received in Ohio. 13) is $2 or more, each of you can choose
the majority of the year and write it in the Military Personnel. If you are currently a to have $1 go to this fund by checking the
space provided. Nondomiciliaries should member of the military and you have ques- "Yes" boxes on the return. Checking "Yes"
enter 9999. tions about your residency status, see page will neither increase the tax due nor reduce
13 for a detailed explanation regarding some the refund shown on your return.
If you were domiciled in a taxing school
district during 2016, you are required to ﬁ le of the key issues facing military families dur-
the SD 100. If you are unsure of your Ohio ing the income tax ﬁ ling season.

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                                                                                                                                                                                      2016 Ohio IT 1040 / Instructions

Sample W-2 – This form reports taxpayers' wages and withholding

See "Ohio Income Tax Withheld" on page 18 of these instructions.
Place all W-2 documents after the last page of your Ohio IT 1040. Do not staple or otherwise attach.
                                          22222               a  Employee’s social security number
                                                                                                             OMB No. 1545-0008 
Box b – Employer         b  Employer identification number (EIN)                                                          1   Wages, tips, other compensation                                         2   Federal income tax withheld
                                          XX-XXXXXXX
identiﬁ cation number                    Employer’s name, address, and ZIP code                                           3   Social security wages                                                   4   Social security tax withheld
                         c  
                                                                                                                          5   Medicare wages and tips                                                 6   Medicare tax withheld
                                                                                                                          7   Social security tips                                                    8   Allocated tips
                         d  Control number                                                                                9                                                                       10   Dependent care benefits

                                                                                                                          13
                         e  Employee’s first name and initial    Last name                                          Suff. 11  StatutoryemployeeNonqualifiedplanRetirementplansThird-partysick pay 12a deCo 
                                                                                                                                                                                                  12bdeCo 
                                                                                                                          14  Other
                                                                                                                                                                                                  12cdeCo 
                                                                                                                                                                                                  12doC
Box 15 – If this shows                                                                                                                                                                            de
a state other than OHIO  f  Employee’s address and ZIP code
or OH, do not include    15  State        Employer’s state ID number            16  State wages, tips, etc. 17  State income tax     18  Local wages, tips, etc.                                  19  Local income tax   20  Locality name
                                                                                $ XX,XXX.XX                  $ X,XXX.XX
the amount in box 17 as                OH XX-XXXXXX
part of your Ohio income 
tax withholding.
                                               Wage and Tax                                                                                                    Department of the Treasury—Internal Revenue Service
                         Form W-2              Statement                                   2016
Box 16 – Your state      Copy 1—For State, City, or Local Tax Department
wages, tips, etc.
Box 17 – Your state
income tax withholding
Box 19 – Do not include this amount as 
part of your Ohio income tax withholding.

Sample W-2G – This form reports taxpayers' gambling winnings/withholding 

See "Ohio Income Tax Withheld" on page 18 of these instructions.
Place all W-2G documents after the last page of your Ohio IT 1040. Do not staple or otherwise attach.
                                                                                      VOID                  CORRECTED
                                          PAYER’S name, street address, city or town, province or state, country, and 1  Gross winnings                                       2  Date won                               OMB No. 1545-0238
                                          ZIP or foreign postal code
Box 1 – Your gross                                                                                                    $$ XX,XXX.XX                                                                                       2016
winnings
                                                                                                                      3  Type of wager                                        4  Federal income tax withheld            Form W-2G
                                                                                                                                                                              $                                                Certain
                                                                                                                      5  Transaction                                          6  Race
                                                                                                                                                                                                                          Gambling
                                                                                                                      7  Winnings from identical wagers                       8  Cashier                                  Winnings
                                          PAYER’S federal identification number     PAYER'S telephone number          $
Payer's federal                                                                                                       9  Winner’s taxpayer identification no.                 10  Window
identiﬁ cation number                          XX-XXXXXXX
                                          WINNER’S name                                                               11  First I.D.                                          12  Second I.D.
Box 13 – If this shows
a state other than OHIO                                                                                                                                                                                                        Copy 1
or OH, do not include                     Street address (including apt. no.)                                         13  State/Payer’s state identification no.              14  State winnings                         For State, City,
                                                                                                                      OH  XX-XXXXXX                                                                                      or Local Tax
the amount in box 15 as                                                                                                                                                       $                                          Department
part of your Ohio income                  City or town, province or state, country, and ZIP or foreign postal  code   15  State income tax withheld                           16  Local winnings
tax withholding.                                                                                                          $ X,XXX.XX
                                                                                                                      $                                                       $
                                                                                                                      17  Local income tax withheld                           18  Name of locality
Box 15 – Your state
income tax withholding                                                                                                $
                                          Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished 
                                          correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.
                                          Signature a                                                                                          Date a
                                          Form W-2G                                   www.irs.gov/w2g                                                                         Department of the Treasury - Internal Revenue Service

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Sample 1099-R – This form reports taxpayers' retirement/pension income/withholding
See "Ohio Income Tax Withheld" on page 18 of these instructions.
Place all 1099-R documents after the last page of your Ohio IT 1040. Do not staple or otherwise attach.
                                                                         VOID           CORRECTED
                                 PAYER’S name, street address, city or town, state or province,           1   Gross distribution       OMB No. 1545-0119                  Distributions From 
                                 country, and ZIP or foreign postal code                                                                                      Pensions, Annuities, 
                                                                                                               $ XX,XXX.XX                                                    Retirement or 
Box 1 or 2a – Your                                                                                   $                                  2016                                  Profit-Sharing 
taxable distribution                                                                                      2a   Taxable amount                                                  Plans, IRAs, 
                                                                                                               $ XX,XXX.XX                                                    Insurance 
                                                                                                     $                                  Form  1099-R                       Contracts, etc.
                                                                                                          2b   Taxable amount                 Total                           Copy 1 
                                                                                                               not determined                 distribution
                                 PAYER’S federal identification    RECIPIENT’S identification             3   Capital gain (included   4   Federal income tax                  For 
                                                                                                                                                                              State, City, 
Payer's federal                  number                            number                                      in box 2a)                     withheld                        or Local 
                                        XX-XXXXXXX                                                                                                                        Tax Department 
identiﬁ cation number                                                                                $                                 $                                                         
                                 RECIPIENT’S name                                                         5   Employee contributions   6   Net unrealized 
                                                                                                               /Designated Roth               appreciation in 
                                                                                                               contributions or               employer’s securities
                                                                                                               insurance premiums
                                                                                                     $                                 $
                                 Street address (including apt. no.)                                      7   Distribution      IRA/   8   Other
                                                                                                               code(s)          SEP/ 
                                                                                                                            SIMPLE
                                                                                                                                       $                      %
                                 City or town, state or province, country, and ZIP or foreign postal code 9a   Your percentage of total  9b   Total employee contributions
                                                                                                               distribution       % $
Box 12 – Your state              10   Amount allocable to IRR      11  1st year of      FATCA filing      12   State tax withheld      13   State/Payer’s state no.       14  State distribution
                                       within 5 years              desig. Roth contrib. requirement
income tax withholding                                                                               $         $ X,XXX.XX                  OH  XX-XXXXXX                  $
                                 $                                                                   $                                                                    $
                                 Account number (see instructions)                                        15   Local tax withheld      16   Name of locality              17  Local distribution
Box 13 – If this shows                                                                               $                                                                    $
                                                                                                     $                                                                    $
a state other than OHIO          Form  1099-R                             www.irs.gov/form1099r                                         Department of the Treasury - Internal Revenue Service
or OH, do not include 
the amount in box 12 as 
part of your Ohio income 
tax withholding.
Box 15 – Do not include 
this amount as part of 
your Ohio income tax 
withholding.

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2016 Ohio IT 1040 / Instructions

Line Instructions for Ohio IT 1040
Personal Income Tax
Line 1 – Federal Adjusted Gross pages 21-26 in this booklet to read about Example: John and Mary ﬁ le a joint tax
the adjustments you must make. return and claim their 17-year-old son
Income
 If you have no deductions to your Ohio Patrick as an exemption on their federal
Enter the amount from your 2016 federal income, leave line 2b blank. income tax return. John and Mary’s Ohio
income tax return:  Any deductions listed on this line must adjusted gross income is $75,000. Based
Federal 1040, line 37; OR be supported by the applicable Ohio on these facts, they claim three exemptions
Federal 1040A, line 21; OR Schedule A line item(s). Copy the total of $2,000 each on their return, for a total
Federal 1040EZ, line 4; OR deductions amount from Ohio Schedule of $6,000 on line 4. Patrick works at the
Federal 1040NR, line 36; OR A, line 35, to Ohio IT 1040, line 2b. local grocery after school and will also ﬁ le
Federal 1040NR-EZ, line 10 his own return. Since Patrick’s parents are
Line 4 – Personal and Dependent taking the exemption for him, he will not be
In all cases, line 1 of your Ohio Exemptions eligible for the exemption amount and will
income tax return must match report $0 on line 4.
! your federal adjusted gross You may claim a personal exemption
CAUTION income as deﬁ ned in the In- amount for yourself and, if ﬁ ling a joint re- Ohio Schedule J. You must complete
ternal Revenue Code. Federal turn, your spouse can claim an additional and enclose Ohio Schedule J, Depen-
adjusted gross income includes, but is not exemption amount. dents Claimed on the Ohio IT 1040 Re-
limited to, wages, salaries, commissions, turn, listing every dependent for whom
gambling income, interest, dividends, The personal and dependent exemption is you are claiming this exemption. Enter
business income, capital gains/losses, a graduated amount based on your Ohio the ﬁ rst, middle and last name, SSN, de-
pensions, rents and miscellaneous in- adjusted gross income. See chart below: pendent's relationship and birthdate of
come. Failure to report all items of income each dependent claimed for this exemp-
may result in the application of a penalty. Personal/ tion. If your dependent has an individual
Ohio Adjusted Dependent tax identiﬁ cation number (ITIN) or adopt-
Zero or Negative Federal Adjusted Gross Gross Income Exemption ed taxpayer identiﬁ cation number (ATIN),
Income. If you have a zero or negative $40,000 or less $2,250 enter that number in the boxes for the
federal adjusted gross income, you must dependent's SSN. Verify the information
include a copy of page 1 of federal 1040, More than $40,000, submitted on Ohio Schedule J.
1040A, 1040EZ, 1040NR, 1040NR-EZ or but not more than $2,000
1042-S or equivalent with your Ohio IT $80,000 If the dependent information is not pro-
1040 return. vided, incomplete or contains errors, you
More than $1,750 may be asked for supporting documenta-
Nonresident Taxpayers. If you and/or your $80,000 tion.
spouse are not residents of Ohio and your
ﬁ ling status for federal income tax purposes Line 5 – Ohio Income Tax Base
Dependent Exemptions. Ohio allows a
is married ﬁ ling jointly, then you must show
dependent exemption for dependent chil- Subtract line 4 from line 3:
the same adjusted gross income as on your
dren and persons other than yourself and  Your exemption amount on line 4 may
federal income tax return. You must show this
your spouse to whom you provide support be more than your Ohio adjusted gross
amount even if you or your spouse did not
and claim on your federal tax return. Note: income on line 3. If so, enter -0- on lines
earn or receive any income in Ohio. See Ohio
You must complete Ohio Schedule J to take 5 through 11. If you had Ohio income
Administrative Code (Ohio Rule) 5703-7-18,
advantage of the dependent exemption. The tax withheld or made an estimated or
which is on our Web site at tax.ohio.gov.
form can be found at tax.ohio.gov. extension payment, you must complete
Line 2a – Ohio Adjustments (Additions) Multiply the appropriate exemption amount and ﬁ le this return to receive a refund
of any overpayment.
Ohio Schedule A lists the additions to from the chart above by the number of
your federal adjusted gross income. See personal/dependents you are claiming on Note: If the amount on line 5 is $10,000 or
pages 20-21 in this booklet to read about the return. less, you owe no tax. Be sure to enter the
the adjustments you may be required to What Personal and Dependent Exemption $88 credit on line 7 of the Ohio Schedule
make. Can I Claim? of Credits. Enter on line 9 the amount you
 If you have no additions to your Ohio You must claim the same number of personal show on Ohio Schedule of Credits, line 34,
income, leave line 2a blank. and dependent exemptions on your Ohio re- and include the schedule.
 Any additions listed on this line must be turn that you claimed on your federal income
supported by the applicable Ohio Sched- tax return. Note: Children being claimed Line 6 – Taxable Business Income
ule A line item(s). Copy the total additions as dependents on their parents' Ohio in- Enter your taxable business income from
amount from Ohio Schedule A, line 10, come tax return may no longer claim the Ohio Schedule IT BUS, line 13, on this line.
to Ohio IT 1040, line 2a. personal exemption on their own return. If the amount is less than -0-, enter -0-.

Line 2b – Ohio Adjustments Locate your Ohio adjusted gross income Line 8a – Tax on Line 7a
(Deductions) on the chart above and multiply the number
of personal/dependents by the exemption Using the income tax tables on pages 36-42,
Ohio Schedule A lists the deductions to amount on the table. Enter this number on calculate your tax on your Ohio income tax
your federal adjusted gross income. See line 4 of your income tax return. base less business income.

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2016 Ohio IT 1040 / Instructions

 If your nonbusiness taxable income is statement form (W-2, box 17; W-2G, box 15;  Amounts you previously claimed as an
less than $100,000, your tax has been or 1099-R, box 12). See the sample W-2 and overpayment credit to the following year.
calculated for you as shown on Income W-2G on page 15 and the sample 1099-R
Tax Table 1, or you can use Income Tax on page 16. Reduce the amount on this line by the
Table 2.  Place legible state copies of your W-2(s), interest penalty (line 11) and interest and
 If your nonbusiness taxable income is W-2G(s) or 1099-R(s) after the last page penalty (line 22) shown on your originally
$100,000 or more, you must use Income of Ohio IT 1040. Do not staple or other- ﬁ led return.
Tax Table 2. wise attach.
 You cannot claim on the Ohio return any Line 22 – Interest and Penalty Due
Note: Income Tax Table 1 shows the tax taxes withheld for another state, a city or
amount for $50 increments of income and Except for certain military servicemembers
a school district.
is calculated on the midpoint income for  You cannot claim on this line taxes with- (see "Income Taxes and the Military" on
all of the income in that $50 range. The page 13), interest is due from April 19, 2017
held on your behalf by a pass-through en-
tax amount listed on Income Tax Table 1 until the date the tax is paid.
tity. For proper reporting of taxes withheld
may be slightly lower or higher than the on your behalf by a pass-through entity, If you file your return after the due date
tax amount computed by using Income see Ohio Schedule of Credits, line 37. and you paid and/or will pay any tax after
Tax Table 2.
the due date, you owe interest unless
Line 15 – Estimated and Extension the refund, if any, shown on line 24 is
Line 8b – Business Income Tax Liability Payments and Credit Carryforward greater than any tax you paid after the
Enter your business income tax liability From Previous Year Return due date. Interest is due on late-paid tax
from Ohio Schedule IT BUS, line 14, on even if the IRS has granted you a filing
this line. Enter the total estimated income tax pay- extension. The interest rate for calendar
ments submitted with your 2016 Ohio IT year 2017 is 4%.
Line 9 – Nonrefundable Credits 1040ES, extension payment(s) made with
Ohio IT 40P plus any overpayment you Penalty may be due on late-ﬁ led returns
Enter your total nonrefundable credits credited to 2016 from your 2015 Ohio IT and/or late-paid tax. For more information,
from Ohio Schedule of Credits, line 34, on 1040, line 25. see "Do I Owe Penalties and Interest?" on
this line.  You cannot claim as an estimated pay- page 12.
ment a prior year’s refund that you re-
Line 11 – Interest Penalty quested but did not receive. Instead, con- Line 23 – Total Amount Due
tact us about any refund you requested
If line 10 minus line 14 and your 2015 over- but did not receive. Add lines 21 and 22 to calculate the amount
payment credited to 2016 is $500 or less,  You cannot claim on this line estimated you owe.
enter -0- on line 11. If line 10 minus line 14 taxes paid by a pass-through entity. For  Do not mail cash.
and your 2015 overpayment credited to proper reporting of the amount of tax paid  Make payment by electronic check or
2016 is greater than $500, you may owe an on your behalf by a pass-through entity, credit card (see page 8); OR
interest penalty. You must complete Ohio see Ohio Schedule of Credits, line 37.  Make your paper check or money order
IT/SD 2210 to determine if a penalty is due. payable to "Ohio Treasurer of State."
This form is available on our Web site at Line 16 – Refundable Credits Write the last four numbers of your SSN
tax.ohio.gov. on your paper check or money order and
Enter your total refundable credits from Ohio include Ohio IT 40P or IT 40XP (see our
Line 12 – Unpaid Use (Sales) Tax Schedule of Credits, line 41, on this line. Web site at tax.ohio.gov) and your pay-
ment with Ohio IT 1040.
Use Ohio IT 1040, line 12 to report the Line 17 – Amount Previously Paid
amount of unpaid use (sales) tax, if If you cannot pay the amount you owe, you
(Amended Returns Only) still must ﬁ le the return by April 18, 2017 to
any, that you may owe from out-of-state
purchases that you made in 2016 (for ex- This line is only to be used for amended avoid the late ﬁ ling penalty (for an exception,
ample, mail order or Internet purchases). returns. Enter on this line the amount previ- see “Income Taxes and the Military” on page
Complete the worksheet on page 34. A ously paid with your original and/or amended 13). For additional information regarding
detailed explanation of the Ohio use tax return on line 21. payments, see page 8.
is on page 33.
Line 19 – Overpayment Previously Line 26 – Donations
If you did not make any out-of-state pur-
chases during 2016, enter -0- on line 12. Received (Amended Returns Only) A donation will reduce the
If you did make any out-of-state purchase This line is only to be used for amended STOP amount of the refund that you
during 2016 and paid no sales tax on that returns. Enter the amount previously are due. If you decide to donate,
purchase, then you are required to complete overpaid on your original and/or amended this decision is ﬁ nal. If you do not want
the use tax worksheet on page 34 to deter- return, line 24. Enter on this line all of the to donate, leave lines 26a-f blank. If you
mine the amount of Ohio use tax you owe following: do not have an overpayment on line 24
(which is the sales tax on that purchase).  Refunds you claimed on previously ﬁ led but you want to donate, you may not
returns for the year shown on this form do so on this form. Instead, you may
Line 14 – Ohio Income Tax Withheld – even if you have not yet received the do so by writing a check and mailing
refund; it directly to the fund. See page 35 for
Enter the total amount of Ohio income tax
 Donations you made on your previously more information.
withheld. This is normally shown on your tax
ﬁ led return; AND
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                                                                                                   2016 Ohio IT 1040 / Instructions

Line 27 – Your Refund                                 If you move after ﬁ ling your  forward government checks. You should 
                                                      tax return and are expecting a also notify our department of your ad-
This is your refund after any reductions from !       refund, notify the post ofﬁ ce dress change.
your overpayment (line 24) minus credit       CAUTION servicing your old address 
carryforward (line 25) and donations (line            by filling out a change-of-
26g). If line 22 is more than the overpayment address form. This does not guarantee 
shown on line 24, you will have an amount     that your refund will be forwarded be-
due.  Enter this amount on line 23 and follow cause post ofﬁ ces are not required to 
instructions. 

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2016 Ohio IT 1040 / Instructions

Ohio Schedule A – Adjustments
Read the line instructions on pages 20-26 if you claim any
adjustments on Ohio IT 1040, line 2a and/or line 2b.

Schedule A
or purchases by the account owner deductions taken in this and prior years
Additions (or beneﬁ ciary) that are not excluded and (ii) are reﬂ ected in your contribution
under item 1, then the nonearnings por- deduction carryover to future years' re-
Line 1 – Non-Ohio State or Local
tion (usually the original contribution or turns.
Government Interest and Dividends purchase price unless the account has
Enter the total amount of interest and/or declined in value below these amounts) Line 4 – Ohio Public Obligations
dividends you received from obligations or related to such portion of the distribu- Enter any loss resulting from the sale/dispo-
securities issued by non-Ohio state govern- tion must be included in Ohio adjusted sition of Ohio public obligations to the extent
ments, their local governments and/or their gross income to the extent that either that such losses have been deducted in
authorities if the interest and/or dividends the account owner or the beneﬁ ciary determining federal adjusted gross income.
are not included in your federal adjusted has taken an Ohio contribution deduc-
gross income. Do not enter interest or divi- tion for such contributions or purchases Line 5 – Medical Savings Account
dend amounts from Puerto Rico obligations in this or a prior taxable year. Add this
as it has not ofﬁ cially entered statehood of adjustment to the total reported for line Enter net withdrawals made from a medi-
the U.S. Also include on this line the amor- 3. cal savings account (Ohio Schedule A,
tized portion of the original issue discount 3. Include on line 3 the earnings portion of line 33) for nonmedical purposes if the
on such obligations and securities. the distribution reported to you on federal amount of the withdrawal was deducted
1099-Q to the extent that you have not on a previous year's Ohio income tax
Line 2 – Pass-Through Entity Add-Back otherwise included these earnings in return. See the medical savings account
Ohio adjusted gross income (Ohio IT worksheet below.
Enter Ohio pass-through entity and ﬁ nancial
institutions taxes – which should be shown 1040, line 3) for either the current taxable Line 6 – Reimbursement of Expenses
on your Ohio IT K-1(s) and/or federal K- year or for any previous taxable year(s).
1(s) – to the extent that those taxes were Enter reimbursements received in 2016
Contribution Carryovers: CollegeAd-
deducted in arriving at your federal adjusted for any expenses that you deducted on a
vantage account owners or beneﬁ ciaries
gross income. previously ﬁ led Ohio income tax return if
should also reduce any contribution de-
the amount of the reimbursement was not
duction carryovers to future years to the
Line 3 – College Tuition Expenses included in federal adjusted gross income
extent that the nonearnings distributions
for 2016.
Enter any reimbursement received during in item 2 above (i) exceed contribution
the taxable year of any amount deducted
for college tuition and fees in any previous
Medical Savings Account Worksheet
taxable year to the extent that the amount
is not otherwise included in Ohio adjusted for Ohio Schedule A, Lines 5 and 33
gross income.
1. Amount you contributed during 2016, but no more than $4,636. Do
If you received a distribution during 2016 not include on this line any amount you entered on federal 1040, line
reported to you on a 2016 federal 1099-Q 25 .......................................................................................................1.
from the CollegeAdvantage program and
any portion of such distribution was not 2. If joint return, amount your spouse contributed to a separate account
used to pay for qualiﬁ ed higher-education during 2016, but no more than $4,636...............................................2.
expenses and was not due to the ben- 3. Amount of medical savings account earnings included on your 2016
eﬁ ciary's death, disability or receipt of a Ohio IT 1040, line 1............................................................................3.
scholarship, you may be required to include
an adjustment on line 3. Follow the instruc- 4. Subtotal (add lines 1, 2 and 3)............................................................4.
tions for items 1 through 3 below for such 5. 2016 withdrawals from the account for nonmedical purposes...........5.
distributions.
6. If line 5 is less than line 4, subtract line 5 from line 4 and enter here
1. You do not have to show on this line the and on Ohio Schedule A, line 33........................................................6.
amount of distributions relating to the
cost of tuition credits or units that you 7. If line 4 is less than line 5, subtract line 4 from line 5 and enter here
purchased before Jan. 1, 2000. and on Ohio Schedule A, line 5..........................................................7.
2. If you are the CollegeAdvantage ac- Note for lines 1 and 2:Do not show on either line any contribution to medical savings accounts if the contribution
is excluded from box #1 on your federal W-2, Wage and Tax Statement.
count owner or beneﬁ ciary, and a por-
tion of the distribution reported to you Note for line 5: If any prior year contribution exceeded the deductible limit for that year, contact the Ohio
Department of Taxation at 1-800-282-1780 to help you determine the amount you should enter on line 5 of
on your CollegeAdvantage year 2016 this worksheet.
1099-Q relates to original contributions
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Line 7 – Accelerated Depreciation Kentucky, West Virginia, Michigan and Deduct income from providing public ser-
Pennsylvania. You do not have to ﬁ le an vices under a contract through an Ohio
Add 5/6 of Internal Revenue Code section Ohio income tax return if the following two state project (including highway services)
168(k) bonus depreciation allowed under conditions apply: if the income was included in your federal
the Internal Revenue Code in effect on Dec.  You were a full-year resident of one of adjusted gross income. You can also
15, 2010. Also add 5/6 of the excess of the these states; AND deduct income from a certain transfer
Internal Revenue Code section 179 depre-  Your only source of income within Ohio agreement or an enterprise transferred
ciation expense allowed under the Internal was from wages, salaries, tips or other under that agreement if the income was
Revenue Code in effect on Dec. 15, 2010 employee compensation. included in your federal adjusted gross
over the amount of section 179 deprecia- income. See Ohio Revised Code section
tion expense that would have been allowed If Ohio income tax was withheld on this in- 4313.02.
based upon Internal Revenue Code sec- come and you meet the two conditions set
tion 179 in effect on Dec. 31, 2002. forth above, you can ﬁ le an Ohio income tax Line 16 – Individual Development
return to get a full refund. Enter the amount Accounts
Replace “5/6” with “2/3” for employers who from Ohio IT 1040, line 1, onto line 2b and
increased their Ohio income taxes withheld onto Ohio Schedule A, line 12. You can deduct matching contributions
by an amount equal to or greater than 10% that you made to an Individual Develop-
over the previous year. Replace “5/6” with Exception: Reciprocity agreements do not ment Account when the account has been
“6/6” for taxpayers who incur a net operat- apply to you if you own directly or indirectly established by a county department of
ing loss for federal income tax purposes if at least 20% of a pass-through entity having human services. For further information,
the loss was a result of the 168(k) and/or nexus in Ohio. Ohio Revised Code section contact your local county department of
179 depreciation expenses. 5733.40(A)(7) reclassifies compensa- human services.
tion from such pass-through entities to a
No add-back is required for employers who in- distributive share of the income from the Line 17 – STABLE Contributions
creased their Ohio income taxes withheld over pass-through entity. You must claim the
the previous year by an amount greater than nonresident/part-year resident credit on the You may deduct contributions to a STABLE
or equal to the sum of the 168(k) or 179 de- Ohio Schedule of Credits. Also, see "How (Ohio ABLE) account, up to $2,000 per
preciation expenses. No add-back is required Should Full-Year Nonresidents and Part- beneﬁ ciary per year. Qualifying contribu-
for 168(k) and/or 179 depreciation amounts Year Residents Engaged in Business in Ohio tions exceeding the $2,000 limitation may
related to a pass-through entity in which the Apportion Income?" on page 12. be deducted on future years' returns until
taxpayer has less than 5% ownership. fully utilized, subject to the annual $2,000
Line 13 – State or Municipal Income per beneﬁ ciary limitation. Married taxpay-
See Ohio Revised Code section 5747.01(A) Tax Overpayments ers may deduct up to a maximum of $2,000
(20) and our information release IT 2002- per beneﬁ ciary whether their ﬁ ling status
02 entitled “Ohio Bonus Depreciation Ad- Enter the amount shown on your 2016 fed- is married filing jointly or married filing
justments,” which is available on our Web eral 1040, line 10. If line 10 is blank, or you separately.
site at tax.ohio.gov. ﬁ led federal 1040EZ or 1040A, then you are
not entitled to this deduction.
Line 18 – Federal Interest and
Line 8 – Federal Interest and Dividends
Line 14 – Social Security and Certain Dividends Exempt from State Taxation
Enter interest or dividends on obligations Railroad Retirement Beneﬁ ts Click here for detailed instructions.
of the United States government that are
exempt from federal taxation but are not Pursuant to R.C. section 5747.01(A)(5)
exempt from state taxation. and federal tax pre-emptions, deduct the Line 19 – Depreciation Expense
following beneﬁ ts only to the extent that Deduct 1/5, 1/2 or 1/6 of the Internal Reve-
Line 9 – Miscellaneous Additions they are included in your federal adjusted nue Code sections 168(k) and 179 depre-
gross income: ciation adjustments that you added back
For information about miscellaneous federal  Social Security beneﬁ ts on your previous Ohio income tax returns.
tax adjustments, see our Web site at www.  Tier I and Tier II railroad retirement ben- The fraction used depends on the fraction
tax.ohio.gov/other/Update.aspx. eﬁ ts used when the add-back took place. De-
 Supplemental railroad retirement beneﬁ ts duct 1/5 of amounts that resulted from a
Deductions  Dual railroad retirement beneﬁ ts 5/6 add-back. Deduct 1/2 of amounts that
 Railroad disability resulted from a 2/3 add-back. Deduct 1/6
Line 11 – Business Income Deduction
of amounts that resulted from a 6/6 add-
Line 15 – Interest Income from Ohio back. You can take this deduction even if
In order to take this deduction, you must
complete the Ohio Schedule IT BUS – Busi- Public Obligations you no longer directly or indirectly own the
ness Income (available at tax.ohio.gov). asset.
Deduct interest income earned from Ohio
Enter the amount from Ohio Schedule IT public obligations and Ohio purchase obli- Note: These deductions cannot be taken
BUS, line 11, on this line. gations if the interest income was included to the extent that your sections 168(k) and
in your federal adjusted gross income. 179 depreciation expenses increased a
Line 12 – Residents of Neighboring You can also deduct any gains resulting federal net operating loss carryback or car-
States from the sale or disposition of Ohio public ryforward. If a deduction is not available
obligations to the extent that the gain was for this reason, you may carry forward the
Enter compensation amounts earned in
included in your federal adjusted gross amount not deducted for Ohio purposes
Ohio while you were a resident of Indiana,
income.
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 2016 Ohio IT 1040 / Instructions

and deduct it during a future year. See         Line 23 – Miscellaneous Federal                Examples of military pay and allowances 
Ohio Revised Code section 5747.01(A)                                                           that do qualify for this deduction include 
(20) and our information release IT 2002-       Deductions                                     the following amounts, but only if the tax-
02 entitled “Ohio Bonus Depreciation Ad-        For information about miscellaneous federal    payer receives the amounts while he/she is 
justments,” which is available on our Web       tax adjustments, see our Web site at www.      stationed outside Ohio:
site at tax.ohio.gov.                           tax.ohio.gov/other/Update.aspx.                Military pay and allowances received 
                                                                                                 while a member of the active component 
Line 20 – Refund or Reimbursement for           Line 24 – Military Pay for Ohio                  of the U.S. armed forces and assigned to 
Itemized Deductions                             Residents                                        a permanent duty station outside Ohio.
                                                                                               Military pay and allowances received 
Deduct refunds or reimbursements of ex-         Ohio Revised Code section 5747.01(A)(24)         while a member of the active compo-
penses you originally deducted on a prior       provides that an Ohio resident servicemem-       nent of the U.S. Armed Forces, who is 
year federal income tax return if the following ber can deduct active duty military pay and      assigned to a permanent duty station 
conditions are met:                             allowances that are included in federal ad-      inside Ohio, only for periods of duty out-
 The refund or reimbursement was in-           justed gross income if those amounts are         side Ohio for purposes other than train-
 cluded in your federal adjusted gross          received for active duty service while the       ing, or periods of training greater than 30 
 income on your 2016 federal 1040, line         servicemember is stationed outside Ohio.         days outside Ohio.
 21; AND                                        Do not deduct on this line any other           Military pay and allowances received 
 The expense for which you were refunded       types of income such as civilian wages,          while a member of the Ohio National 
 or reimbursed was deducted as an item-         interest, dividends and capital gains.           Guard or the reserve components of the 
 ized deduction on Schedule A of a prior                                                         U.S. Armed Forces in an active duty sta-
 year federal income tax return.                Note: The Nov. 11, 2009, amendment to            tus outside Ohio, or for periods of train-
                                                the Servicemembers Civil Relief Act of           ing greater than 30 days outside Ohio.
Example: Sue claimed an itemized deduc-         2003 described on line 25 does not apply       Military pay and allowances received 
tion of $500 for medical expenses on her        to Ohio-domiciled spouses of servicemem-         while a member of a unit of the Ohio 
2015 federal income tax return. In 2016 she     bers who reside with their spouses outside       National Guard or the reserve compo-
received a medical expense reimbursement        the state. These spouses are presumed to         nents of the U.S. Armed Forces un-
for $200 from her insurance company, and        retain their Ohio domicile.                      der federal mobilization orders under 
she reported the $200 on her 2016 federal                                                        which the unit mobilizes for training at 
income tax return, line 21. Sue is entitled     The term "stationed" refers to an Ohio           a non-Ohio location followed by an op-
to deduct the $200 reimbursement on Ohio        resident servicemember's permanent duty          erational deployment to any non-Ohio 
Schedule A, line 20.                            station. For purposes of this exemption,         location.
                                                "permanent duty station" has the same          Military pay and allowances received 
Line 21 – Repayment of Income                   meaning as speciﬁ ed in Ohio Revised             by cadets at the U.S. service acad-
Reported                                        Code 5103.20, Article II, Subparagraph           emies, speciﬁ cally the Military Acad-
                                                (U), that is, it means the military installa-    emy, the Air Force Academy, the Coast 
Enter on this line any amount of income         tion where an active duty servicemember          Guard Academy and by midshipmen at 
that you paid back in a subsequent year         – or, concerning this exemption, an Ohio         the Naval Academy. Cadets and mid-
if that amount meets the following three        resident servicemember in the Ohio Na-           shipmen are serving on active duty un-
requirements:                                   tional Guard or military reserve forces – is     der the provisions of 38 United States 
 For federal income tax purposes you           currently assigned and is physically lo-         Code section 101(21) and are eligible 
 claimed either (i) an itemized deduction on    cated under competent orders that do not         for this deduction for the pay they re-
 Schedule A of your 2016 federal income         specify the duty as temporary. Periods of        ceive while stationed at these facilities 
 tax return for the amount repaid OR (ii)       training in which a servicemember, either        to the extent that this pay is included 
 a tax credit on your 2016 federal income       individually or as part of a unit, departs       in federal adjusted gross income (Ohio 
 tax return based upon the amount repaid;       from his/her permanent place of duty and         IT 1040, line 1). However, this deduc-
 AND                                            then returns following the completion of         tion is not available for pay received for 
 You do not deduct this amount on any          the training, are not included in the deﬁ -      service in the Reserve Ofﬁ cer Training 
 other line on your Ohio tax return for this    nition of "stationed." However, periods          Corps.
 year or any other year; AND                    of active duty outside Ohio for purposes 
 In the year you received the income,          other than training, or periods of training    Examples of military pay and allowances 
 the income did not qualify for either          greater than 30 days outside Ohio, as de-      that do not qualify for this deduction are 
 the resident or nonresident/part-year          scribed below, qualify a servicemember         explained in our information release IT 
 resident credits on your Ohio income           for this exemption.                            2008-02 entitled "Military Taxpayer Guide to 
 tax return.
                                                                                               Taxable Income and Deductions," which is 
                                                Military pay and allowances for Ohio resi-     available on our Web site at tax.ohio.gov.
Line 22 – Wage Expense                          dent servicemembers who are stationed 
                                                inside Ohio, and their spouses, will contin-   Line 25 – Income Earned By Military 
Deduct the amount of employer wage and          ue to be subject to Ohio individual income 
                                                                                               Nonresidents
salary expenses that you did not deduct for     tax. These amounts will also be subject to 
federal income tax purposes because you         school district income tax if the service-     The  Servicemembers Civil Relief Act of 
instead claimed the federal work opportunity    member was domiciled in a taxing school        2003, as amended in 2009, is a federal 
tax credit.                                     district – even if the servicemember did not   law that provides that a state cannot con-
                                                reside in the school district at any time dur- sider a servicemember or his/her spouse 
                                                ing the taxable year.                          to be a resident or a nonresident simply 
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                                                                                                                         2016 Ohio IT 1040 / Instructions

because he/she is present in the state –          your federal civil service pension that you can       Line 29 – Tuition Investments in Ohio 
or absent from the state – due to military        deduct on Ohio Schedule A, line 26. 
orders of the servicemember. Additionally,                                                              CollegeAdvantage Savings Plan
the 2009 amendment to the act provides            Example: Included on line 1 of Ohio IT 1040           Contribution Deduction. You may deduct 
that the wage and salary income of the            is $60,000, which the taxpayer received as            purchases of tuition units and contributions 
nonresident spouse of a servicemember             a federal civil service pension. The taxpayer         to the Ohio Tuition Trust Authority's 
is exempt from the income tax of the state        has 15 years of military service and 45 years         CollegeAdvantage 529 Savings Plan, up 
in which the servicemember and spouse             of combined military service and civilian             to $2,000 per beneﬁ ciary per year if these 
are stationed and living, provided that the       employment with the U.S. government. The              amounts do not qualify as a deduction 
servicemember and spouse are residents            fraction is 15/45 = 1/3. The taxpayer can             on page 1 of federal 1040. Qualifying 
of the same state. Military payroll authori-      deduct $20,000 on line 26: 1/3 X $60,000.             purchases exceeding the $2,000 limitation 
ties will generally withhold income tax for 
                                                  If you do not have your federal civil service         may be deducted on future years' returns, 
the state of legal residence shown on 
                                                  retirement handbook, contact the U.S. Ofﬁ ce          subject to the annual $2,000-per-beneﬁ ciary 
the servicemember's federal DD 2058. A 
                                                  of Personnel Management (OPM) at 1-888-               limitation. Married taxpayers may deduct 
servicemember who had state income tax 
                                                  767-6738 or TDD 1-800-878-5707. You can               up to a maximum of $2,000 per beneﬁ ciary 
withheld in error should have the military 
                                                  also e-mail OPM at retire@opm.gov or                  whether their ﬁ ling status is married ﬁ ling 
payroll authorities correct the state of 
                                                  use its Web site at www.opm.gov/retire to             jointly or married filing separately.For 
legal residence shown on his/her federal 
                                                  request the booklet. It's important that you          information on contribution carryovers, see 
DD 2058. A servicemember's nonresident 
                                                  specify that you want a replacement booklet           page 20, line 3.
spouse who had Ohio income tax with-
                                                  (there are other types). An OPM customer 
held and who claims exemption under the 
                                                  service representative will tell you how much         Adjustment for Earnings on Certain Dis-
2009 amendment to the Servicemembers 
                                                  military and total service time you have in           tributions. The earnings portion of distribu-
Civil Relief Act of 2003 should ﬁ le an Ohio 
                                                  your retirement calculation and can mail              tions from Internal Revenue Code section 
income tax return claiming a refund. Free 
                                                  you a screen print or short form letter with          529 programs can generally be excluded 
electronic ﬁ ling of Ohio income tax forms 
                                                  the information.                                      from federal adjusted gross income if the 
is available at tax.ohio.gov through our                                                                distribution is used solely to fund qualiﬁ ed 
Online Services.                                  The military retirement income also applies           higher-education expenses. If the earnings 
                                                  to such amounts received by the surviving             portion of a 2016 distribution from Ohio's 
Line 26 – Uniformed Services                      spouse or the former spouse of each military          CollegeAdvantage program is excluded 
Retirement Income                                 retiree who is receiving payments under the           from federal adjusted gross income (Ohio 
                                                  Survivor Beneﬁ t Plan.                                IT 1040, line 1), then no further adjustment 
Uniformed Services Retirement Income.                                                                   is allowed on line 29.
Taxpayers who retired from the uniformed          We may later ask you for a copy of the 
services can deduct their military retire-        divorce agreement and federal 1099-R                  For federal income tax purposes, however, 
ment income to the extent that income             as verification for the deduction. Note:              there are certain situations where, due to 
is not otherwise deducted or excluded in          Child support receipts, regardless of the             the coordination of beneﬁ ts from an Inter-
computing federal or Ohio adjusted gross          source, are not included in federal adjusted          nal Revenue Code 529 program with other 
income. "Uniformed services" includes the         gross income, so you cannot deduct these              federal tax beneﬁ ts for higher-education 
active or reserve components of the U.S.          amounts.                                              expenses (such as the federal American 
Army, Navy, Air Force, Marine Corps, Coast                                                              Opportunity Tax Credit), the earnings on 
Guard and National Guard, and the commis-         Line 27 – Military Injury Relief Fund                 a distribution from the CollegeAdvantage 
sioned corps of both the National Ocean and                                                             program  that are actually used to pay 
Atmospheric Administration and the Public         Military Injury Relief Fund. Enter on this            qualiﬁ ed higher-education expenses 
Health Service.                                   line military injury relief fund amounts that         cannot be excluded from federal adjusted 
                                                  you reported on Ohio IT 1040, line 1 (fed-            gross income. If any portion of the earn-
Taxpayers who served in the military and          eral adjusted gross income).                          ings reported to you on your 2016 federal 
receive a federal civil service retirement pen-                                                         1099-Q from the CollegeAdvantage pro-
sion are also eligible for a limited deduction    Line 28 – Ohio National Guard                         gram is used to pay qualiﬁ ed higher-
if any portion of their federal retirement pay    Reimbursements and Beneﬁ ts                           education expenses, and if because of 
is based on credit for their military service.                                                          certain federal tax limitations such earn-
These retirees can deduct only the amount         Deduct on line 28 the following amounts, but          ings are not excluded from your federal 
of their federal retirement pay that is attribut- only if (i) these amounts are in your federal         adjusted gross income, you can exclude 
able to their military service.                   adjusted gross income (Ohio IT 1040, line 1)          such portion by reporting it on line 29. 
                                                  and (ii) you have not already deducted these 
If you are eligible for this limited deduction,   amounts elsewhere on Ohio Schedule A:                 Adjustment for Distributions at a Loss. If 
refer to your federal civil service retirement     Receipt of Ohio Adjutant General-                   a distribution reported to you on 2016 fed-
beneﬁ t handbook to determine the number           authorized Ohio National Guard re-                   eral 1099-Q reﬂ ects a loss (the earnings in 
of years of your military service. Divide the      imbursement for group life insurance                 box 2 is negative), you can report this loss 
number of years of military service by the         premiums paid; AND                                   on line 29 as a positive number if this loss is 
total number of years of combined military          Receipt of Ohio Adjutant General-                  not deducted in computing federal adjusted 
service and civilian employment with the U.S.      authorized payment of death benefits                 gross income (Ohio IT 1040, line 1).
government. Take this fraction and multiply        received as a beneﬁ ciary of an active duty 
it by the amount of your federal civil service     member of the Ohio National Guard who                For more information, call 1-800-AFFORD-
pension you have included on line 1 of this        died while performing active duty.                   IT (1-800-233-6734) or visit the tuition trust 
return. The resulting number is the amount of                                                           Web site at www.collegeadvantage.com.

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2016 Ohio IT 1040 / Instructions

Line 30 – Portion of Certain College  Unsubsidized long-term care insurance and treatment by a certiﬁ ed health profes-
premiums; AND sional;
Grants Used To Pay Room and Board  Accident and health insurance premiums  Eyeglasses, hearing aids, braces, crutch-
Deduct the federally taxable portion of a paid for qualifying dependent relatives. es and wheelchairs; AND
federal Pell Grant and/or Ohio College Note: Unsubsidized medical care insurance  Subsidized premiums for medical care
Opportunity Grant used to pay room and includes amounts under the Affordable Care insurance, to include Medicare premiums
board. Act even if the taxpayer receives a federal and supplemental Medicare insurance.
You qualify for this deduction if you, your subsidy for purchasing it. Refer to IRS publication 502 for allowable
spouse or your dependent was a student Line 1 items and expenses.
enrolled in a post-secondary educational Select on line 1 of the worksheet on page Example 1: Sue has a health care insurance
institution, used a portion of a Pell Grant 25 your eligibility status to participate in any plan through her employer. The health care
and/or an Ohio College Opportunity Grant subsidized health plan/Medicare. insurance premium for this coverage is $265
to pay room and board expenses, and this every two weeks, of which $100 is deducted
portion was included in your federal ad- A subsidized health plan is a plan for from Sue’s post-tax pay and $165 is paid by
justed gross income. The room and board, which your current or former employer or her employer. The taxpayer can include on
including meal plans, must have been fur- your spouse's current or former employer line 2 of the worksheet the $100 insurance
nished at the facilities of the educational in- pays for any part of the plan's costs and premiums that she paid.
stitution for which the grant was awarded. reimburses you or your spouse for any
See the worksheet below. portion of the plan's cost. Most people Line 2a – Unsubsidized Medical Care
who receive wage or salary income from Insurance Premiums
Line 31 – Disability and Survivorship an employer participate in one or more If you were eligible to participate in a sub-
Beneﬁ ts subsidized plans; such plans are not sidized health care plan, enter on line 2a of
unsubsidized health plans. If you are the worksheet the costs for unsubsidized
You may deduct the following: participating in a subsidized health plan, medical care insurance premiums you paid
 Beneﬁ ts from an employee's disability pre-tax premiums may be reﬂ ected on your for dental, vision and health insurance for
plan paid as the result of a permanent pay stub or W-2, box 12. If you are unsure, you, your spouse and dependents. If you or
physical or mental disability. Note: The check with your employer. If you were not your spouse were eligible to participate in
disability must be (or presumed to be) eligible to participate in a subsidized plan a subsidized plan for part of the year, enter
permanent. for any part of the year, check box B on on this line the unsubsidized premiums for
 Survivorship beneﬁ ts paid from a qualiﬁ ed line 1. Otherwise, check box A or C. See the portion of the year during which you or
survivorship plan as the result of the death Note 1 on the worksheet. your spouse were eligible to participate in a
of a covered employee. Medicare and/or a subsidized health insur-
You may not deduct the following: Line 2 ance plan.
 Payments that otherwise qualify as retire- Enter on line 2 of the worksheet the costs
ment or pension beneﬁ ts. Upon reaching for qualifying medical care expenses. Some Note: You must reduce the unsubsidized
your plan's minimum retirement age, the examples of qualifying expenses include medical care insurance premium amount
disability beneﬁ ts received under that plan unreimbursed costs for the following: you enter on line 2a of the worksheet by the
become retirement or pension beneﬁ ts  Prescription medicine or insulin; amount of the self-employed health insur-
and are no longer deductible as disability  Hospital costs and nursing care; ance deduction that you claimed on federal
or survivorship. If you are uncertain of  Medical, dental and vision examinations 1040, line 29.
the minimum retirement age under your
plan, contact your plan administrator for
this information. Portion of Certain College Grants Used To Pay
 Temporary wage-continuation plans.
Room and Board for Ohio Schedule A, Line 30
 Payments for temporary illnesses or inju-
ries (for example, sick pay provided by an 1. Enter the amount of Pell Grant(s) and/or Ohio College Opportunity
employer or third party). Grant(s) that you received in 2016. This is reported on a letter re-
ceived from your educational institution..............................................1.
See Ohio Administrative Code (Ohio
Rule) 5703-7-08 on our Web site at 2. Enter the portion of line 1 used to pay qualiﬁ ed education expenses,
tax.ohio.gov. including tuition and fees, course-related expenses such as books,
supplies, equipment and any special fees required for a course........2.
Line 32 – Unreimbursed Long-Term Care
3. Enter here line 1 minus line 2. If -0-, you are not eligible for the Pell
Insurance Premiums, Unsubsidized
Grant and/or Ohio College Opportunity Grant deduction. If greater
Health Care Insurance Premiums and than -0-, go to line 4............................................................................3.
Excess Health Care Expenses
4. Enter here the portion of line 3 that you reported as a taxable
There are several deductions for unreim- amount on federal 1040, line 7; federal 1040EZ, line 1; or federal
bursed medical expenses: 1040A, line 7. If -0-, you are not eligible for the Pell Grant and/or
 Excess medical care expenses and sub- Ohio College Opportunity Grant deduction. If greater than -0-, go
sidized medical care insurance premiums to line 5 ...............................................................................................4.
for dental, vision and health;
 Unsubsidized medical care insurance 5. Enter here the portion of line 4 applied to room and board expenses
premiums for dental, vision and health; only. Also enter this amount on Ohio Schedule A, line 30..................5.

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Example 1: Sue has a health care insur- subsidized plan through Medicare; Also, on through Dec. 31 on line 2a of the worksheet
ance plan through her employer. She has line 2 she can include the $20 Medicare B and her Medicare Part B premiums on line 2.
$50 deducted from her paycheck (post-tax) premium payments amounts.
each month to pay for her portion of her Line 7 – Unreimbursed Long-Term Care
health care insurance premium costs. Her Note: If you are eligible for Medicare cover- Insurance Premiums
employer contributes $450 each month age, you can use line 2a of the worksheet Enter on line 7 of the worksheet the amounts
toward the health care insurance premium to report any unsubsidized medical care paid during 2016 for unreimbursed long-
costs that total $500 each month. This is a insurance premiums paid while you were term care insurance premiums for you, your
subsidized plan, so Sue is not participating in eligible for Medicare coverage. spouse and your dependents that covers
an unsubsidized health care insurance plan. nursing home care, home care or adult
Sue cannot use her $50 monthly payment Example 3: From Jan. 1 through June 30, day care.
on line 2a of the worksheet below, but she Sue paid unsubsidized medical care insur- Line 8 – Unsubsidized Medical Care
can include this amount on line 2. ance premiums. Sue became eligible for Insurance Premiums
Medicare on July 1. On that same day, she
Example 2: Sue is retired and qualiﬁ es for begins to pay Medicare Part B premiums If you were not eligible to participate in a
Medicare for the entire year. She pays $50 and $50 of supplemental medical care insur- subsidized health care plan, enter on line 8
each month for unsubsidized supplemental ance premiums each month. Sue can claim of the worksheet the costs for unsubsidized
health insurance and $20 each month for her unsubsidized medical care insurance medical care insurance premiums you paid
Medicare B premiums. Sue can include her premiums paid Jan. 1 through June 30 on for dental, vision and health insurance for
$50 monthly premium payments on line line 8. Sue can also claim her supplemental you, your spouse and dependents. If you
2a of the worksheet as she is eligible for a medical care premiums paid from July 1 selected C for line 1, refer to Example 3.

Unreimbursed Health Care Expenses Worksheet for Ohio Schedule A, Line 32
Do not include on this worksheet any amounts excluded from federal adjusted gross income
under a cafeteria plan (see Internal Revenue Code 125) or under any ﬂ exible spending account.
1. Were you eligible to participate in any subsidized health insurance plan / Medicare for (check one of the following):
A. The entire year;
B. None of the year; OR
C. Part of the year (see Note 1, below)
2. Enter the medical care expenses you paid and any subsidized medical insurance premiums you
paid for dental, vision and health insurance. Ohio Revised Code (R.C.) section 5747.01(A)(11)(b) ....................2.
2a. Enter the amount you paid for unsubsidized medical care insurance premiums for dental, vision and
health insurance. R.C. section 5747.01(A)(11)(b)
If you checked A on line 1, enter your unsubsidized premiums on this line.
If you checked B on line 1, enter -0-.
If you checked C on line 1, enter your unsubsidized premiums for the part of the year in which you
were eligible to participate in a subsidized health insurance plan or Medicare. .................................2a.
3. Add lines 2 and 2a.....................................................................................................................................3.
4. Enter your federal adjusted gross income (from Ohio IT 1040, line 1). If less than -0-, enter -0- ..............4.
5. Multiply line 4 times the statutory factor of 7.5%.......................................................................................5.
6. Line 3 minus line 5. If less than -0-, enter -0-............................................................................................6.
7. Enter the amount for unsubsidized premiums you paid for long-term care insurance (see Note 2,
below). R.C. section 5747.01(A)(11)(a).....................................................................................................7.
8. Enter the amount you paid for unsubsidized medical care insurance premiums, including those for
dental, vision and health insurance. R.C. section 5747.01(A)(11)(a)
If you checked A on line 1, enter -0-.
If you checked B on line 1, enter your unsubsidized premiums on this line.
If you checked C on line 1, enter this amount for the part of the year that you were not eligible to
participate in a subsidized health insurance plan or Medicare.............................................................8.
9. Enter the amount paid by your employer and included in your federal adjusted gross income solely
because it relates to an "accident and health plan" for qualifying relatives and any amounts included in
your federal adjusted gross income that were paid through an employer-subsidized accident and health
plan to reimburse you for medical care expenses for qualifying relatives (see instructions on page 26,
line 9). R.C. section 5747.01(A)(11)(c).......................................................................................................9.
10. Add lines 6, 7, 8 and 9. Enter the total on Ohio Schedule A, line 32.......................................................10.
Note 1: If you or your spouse were eligible to participate in a subsidized plan for part of the year, check C on line 1 above and enter on line 2a these unsubsidized premiums
for the portion of the year during which you or your spouse were eligible to participate in a Medicare and/or a subsidized health insurance plan. Enter on line 8 any portion
of the unsubsidized premiums paid for dental, vision and health insurance for the portion of the year during which you or your spouse were not eligible to participate in a
Medicare and/or a subsidized health insurance plan (see Example 3 above).
Note 2: Do not enter any amounts on line 7 that are included on lines 2, 2a, 8 or 9.
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Line 9 – Accident and Health A brother or sister of the father or mother deposited funds you may be able to deduct
Insurance Plan and Medical Expense of the taxpayer. is $4,636. If ﬁ ling a joint return, each spouse
Reimbursement for Qualifying Relatives A son-in-law, daughter-in-law, father- may deduct up to $4,636 of funds depos-
You may be able to take a deduction for in-law, mother-in-law, brother-in-law or ited into his/her account for a maximum
contributions made by your employer for sister-in-law. joint deduction of $9,272. Any investment
accident and health insurance for "qualify- An individual (other than an individual income or interest earned on the funds
ing relatives.” You are permitted to deduct who at any time during the taxable year deposited into a medical savings account is
income included in your federal adjusted was the spouse of the taxpayer) who, for also deductible if the income or interest is
gross income on the basis of an employer- the taxable year of the taxpayer, has the included in your federal adjusted gross
paid plan covering a “qualifying relative.” same principal place of abode as the tax- income (Ohio IT 1040, line 1). Note: You
See the definition below of a qualifying payer and is a member of the taxpayer’s must reduce the amount of this deduction
relative for this deduction. household. by any amount that you claimed on your
federal 1040, line 25.
You are also permitted to deduct amounts Below are a few examples of a taxpayer who
received as an employee through an acci- can or cannot take this deduction: To determine if you are eligible for this
dent and health insurance plan that are paid, deduction, complete the medical savings
directly or indirectly, to you to reimburse you Example 1: Sue, who is a self-employed account worksheet on page 20. For further
for expenses incurred for the medical care independent contractor, purchases an ac- information, see "What Is a Medical Savings
of the same qualifying relatives. See the cident and health insurance plan for herself, Account and What Are the Qualiﬁ cations?"
deﬁ nition below of a qualifying relative for her husband and her 25-year-old daughter. on page 12.
this deduction. Sue is a sole proprietor and earns a net
proﬁ t of $100,000. She pays accident and Example: Bob and Sue file a joint tax
This deduction is only available for “qualifying health insurance premiums of $10,000 a return. Bob contributed $2,000 to his medi-
relatives” who are not eligible to participate in year. The company does not offer health cal savings account while Sue contributed
any subsidized medical care insurance plan insurance coverage for her employees. $5,000 to hers. Bob's account earned $120
offered by their employer and who are not Her daughter works with her and is paid in interest and Sue's earned $300, which
eligible for Medicare or Medicaid. A subsi- an annual salary of $25,000, lives in her were included in their federal adjusted gross
dized health insurance plan is a plan where own home and is self-supporting. Sue income. These amounts are not deductible
your employer, your spouse's employer, a cannot include the $10,000 on line 9 of the in arriving at federal adjusted income. They
retirement plan or Medicare pays any portion worksheet because she took the deduction are entitled to a medical savings account
of the total premium for health insurance cov- on line 29 of the federal return for health deduction of $7,056 ($2,000 for Bob's con-
erage. The deduction is not available to self- insurance premiums paid by self-employed tribution, $4,636 for Sue's contribution and
employed taxpayers because such taxpayers individuals. For additional information, visit the combined interest income of $420).
deduct all of their family accident and health the Ohio Department of Insurance's Web
insurance premiums on federal 1040 before site at www.insurance.ohio.gov. Line 34 – Qualiﬁ ed Organ Donor
arriving at federal adjusted gross income. Expenses
Example 2: Sue’s employer offers a health
If you answer "Yes" to either question insurance plan that offers coverage for Deduct on this line up to $10,000 of quali-
below, you are not eligible to take these children up to the age of 29. Sue enrolls ﬁ ed organ donation expenses you incurred
deductions: in coverage to cover her 28-year-old son. during the taxable year. If your ﬁ ling status
Sue’s son earns $25,000 per year, lives on is married ﬁ ling jointly, each of you can de-
1. Did you claim the self-employed health his own and pays for his own support. Sue’s duct on this line up to $10,000 of qualiﬁ ed
insurance deduction on federal 1040, line son is not eligible for any subsidized health organ donation expenses you each incurred
29?  Yes  No plan through his employer, nor is he eligible during the taxable year. "Qualiﬁ ed organ
2. During the year, was your qualifying for Medicare or Medicaid. Sue’s employer donation expenses" means unreimbursed
relative eligible for medical care coverage pays $5,000 in health insurance premiums travel and lodging expenses that you incur
through Medicare or Medicaid?  Yes  No on behalf of her son. Under federal law, in connection with your donation, to another
Sue’s son is not a dependent because he human being, of your human liver, pan-
For line 9 of the worksheet only, the deﬁ ni- fails to meet the income and support test of creas, kidney, intestine, lung or any portion
tion of ”qualifying relative” is expanded to a qualifying relative. Thus, the $5,000 paid of your human bone marrow.
include those who would be a qualifying on behalf of Sue’s son is imputed as income
relative under the Internal Revenue Code and included in her federal adjusted gross You can claim this deduction only once for
deﬁ nition, without regard to the gross in- income. However, in Ohio, Sue can deduct all taxable years. If you claim the deduction
come test or the support test. For purposes the $5,000 from gross income on line 9 of for this year, you cannot claim this deduc-
of this deduction only, a "qualifying relative" the worksheet because her son meets the tion in any subsequent year. If your ﬁ ling
is a citizen or national of the United States deﬁ nition of a qualifying relative and thus status is married ﬁ ling jointly and if you and
or a resident of the United States, Mexico or qualiﬁ es for this deduction. your spouse both claim the deduction for
Canada that also bears one of the following this year, both you and your spouse cannot
relationships to the taxpayer: Line 33 – Medical Savings Account claim this deduction in any subsequent year.
A child or a descendent of a child. However, if your ﬁ ling status is married ﬁ l-
A brother, sister, stepbrother or stepsister. You may be able to deduct the amount of ing jointly but only one spouse claims this
The father or mother, or an ancestor of funds you deposited into a medical savings deduction for this year, the other spouse can
either. account. If ﬁ ling a joint return, your spouse claim the deduction in a subsequent year,
A stepfather or stepmother. may also be able to deduct his/her funds regardless of the spouse's ﬁ ling status in
A son or daughter of a brother or sister of deposited into his/her medical savings ac- that subsequent year.
the taxpayer. count. For 2016 the maximum amount of
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                                                                                                                       2016 Ohio IT 1040 / Instructions

                                                                                                                                                       Schedule of Credits
                                                    Ohio Schedule of Credits
                     Read the line instructions on pages 27-32 if you claim 
                                         any credits on Ohio IT 1040, line 9 and/or line 16.

                                                    Example: Bob and Sue are retired and ﬁ le        If you take or have previously taken 
            Nonrefundable                           a joint return. Bob has $5,000 in qualifying     the lump sum distribution credit, you 
                                                    retirement income included in adjusted           cannot take the $50 senior citizen credit 
Line 2 – Retirement Income Credit
                                                    gross income on Ohio IT 1040, line 3. Sue        on this year's return or any future year's 
To qualify for the Ohio retirement income           has $2,000 in qualifying retirement income       return.
credit, you must meet all of the following:         included in Ohio adjusted gross income 
 Your Ohio income tax base (Ohio IT 1040,          on line 3. The total of the two qualifying       Line 5 – Lump Sum Distribution Credit
 line 5) is less than $100,000; AND                 retirement incomes is $7,000. The table at 
 You received retirement benefits, an-             left shows a credit of $130 for retirement       To be eligible for this credit, your Ohio in-
 nuities or distributions that were made            income of more than $5,000, but not more         come tax base (Ohio IT 1040, line 5) must 
 from a pension, retirement or proﬁ t-sharing       than $8,000. They are entitled to claim on       be less than $100,000. This credit is avail-
 plan; AND                                          Ohio Schedule of Credits, line 2, an Ohio        able only to individuals 65 or older before 
 You received this income because you              retirement income credit of $130.                Jan. 1, 2017. If you received a lump sum 
 have retired; AND                                                                                   distribution from a pension, retirement or 
 This income is included in your ad-               Line 3 – Lump Sum Retirement Credit              proﬁ t-sharing plan, whether on account of 
 justed gross income on Ohio IT 1040,                                                                retirement or separation from employment, 
 line 3.                                            To be eligible for this credit, your Ohio in-    and if you are 65 or older, you may be able 
                                                    come tax base (Ohio IT 1040, line 5) must be     to take advantage of a special tax treatment 
Note: Social Security and certain rail-             less than $100,000. Lump sum distributions       that uses the $50 senior citizen tax credit 
road retirement benefits required to be             that you received on account of retirement       multiplied by your expected remaining life 
shown on Ohio Schedule A, line 14, and              from a qualiﬁ ed retirement plan may qualify     years. 
uniformed services retirement income                for the lump sum retirement credit. A lump 
required to be shown on Ohio Schedule               sum distribution is one where you receive        If the answers to questions 1 through 6 
A, line 26, do not qualify for this credit.         your entire balance from a qualiﬁ ed pension,    below are all "Yes," you can claim the 
                                                    retirement or proﬁ t-sharing plan during one     lump sum distribution credit. If you an-
The Amount of the Credit is as Follows:             taxable year.                                    swer "No" to any of the questions, you 
                                                                                                     do not qualify for this credit.
Amount of qualifying Line 2                         If you take this credit, you cannot take the 
 retirement income   retirement                     retirement income credit on this year's          1.  Were you 65 or older before Jan. 1, 2017?
 during the taxable  income credit                  return or on any future year return to 
                                                                                                     2. Was the lump sum distributed from a 
         year:       for taxable year:              which this taxpayer is a party. For more 
                                                                                                        qualiﬁ ed employee beneﬁ t plan (pension, 
                                                    information on lump sum distribution and 
 $500 or less............................$0                                                             profit-sharing, stock bonus, Keogh, 
                                                    lump sum retirement credits, see Ohio LS 
                                                                                                        Internal Revenue Code 401(k), STRS, 
 $501 – $1,500 .......................$25           WKS, page 1, which is available on our Web 
                                                                                                        PERS, SERS, etc.)?
 $1,501 – $3,000 ....................$50            site at tax.ohio.gov.
                                                                                                     3. Was the distribution made from all of the 
 $3,001 – $5,000 ....................$80            Note 1: Retirement buy-out amounts, 
                                                                                                        employer's qualiﬁ ed plans of one kind in 
 $5,001 – $8,000 ...................$130            attrition buy-out amounts and other similar 
                                                                                                        which the employee had funds?
 More than $8,000 .................$200             amounts reported on federal W-2 do not 
                                                    qualify for this credit.                         4. Was the distribution for the full amount 
                                                                                                        credited to the employee?
The Maximum Credit Per Return is $200.              Note 2: Distributions from university 
If you are ﬁ ling a joint return, combine the total retirement plans and from government-            5. Was the distribution paid within a single 
qualifying retirement income for both spouses       sponsored deferred compensation plans               taxable year?
to determine the credit from the table above.       do not qualify for this credit because these 
                                                    plans are not described in Internal Revenue      6. Was the distribution made because the 
If the taxpayer has previously taken                Code section 401(a).                                employee died, quit, retired, or was laid 
a lump sum retirement income credit,                                                                    off or ﬁ red? 
they cannot take the retirement income              Line 4 – Senior Citizen Credit
credit on this year's return or any future                                                           If you take this credit, you cannot take 
year's return to which this taxpayer is             To be eligible for this credit, your Ohio        the $50 senior citizen's credit on this 
a party.                                            income tax base (Ohio IT 1040, line 5) must      year's return or on any future year re-
                                                    be less than $100,000. You can claim a $50       turn to which this taxpayer is a party. 
Note: Retirement buy-out amounts, attrition         credit if you were 65 or older before Jan. 1,    For more information, see Ohio LS WKS, 
buy-out amounts and other similar amounts           2017. If you are ﬁ ling a joint return, only one page 2, which is available on our Web site 
reported on federal form W-2 qualify for this       credit of $50 is allowed even if you and         at tax.ohio.gov.
credit only if the amounts are paid under a         your spouse are both 65 or older.
retirement plan.

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2016 Ohio IT 1040 / Instructions

Note 1: Retirement buy-out amounts,
Line 6 – Child Care and Dependent Line 8 – Displaced Worker Training
attrition buy-out amounts and other similar
amounts reported on federal W-2 do not Care Credit Credit
qualify for this credit. If your adjusted gross income (Ohio IT Ohio law provides a $500 maximum credit
Note 2: Distributions from university 1040, line 3) is less than $40,000 and if you per taxpayer for amounts you pay for
retirement plans and from government- made payments that qualiﬁ ed for the feder- qualiﬁ ed displaced worker training during
sponsored deferred compensation plans al child care and/or dependent care credit, the 12-month period after you lose your job.
do not qualify for this credit because these you are entitled to this credit. Complete the Qualiﬁ ed training is job training or education
plans are not described in Internal Revenue worksheet below to calculate the amount of that improves your ability to perform a new
Code section 401(a). credit that you may claim. job after you have lost your previous job. Dis-
placed worker training includes apprentice-
ships, internships and educational classes.
Child Care and Dependent Care Worksheet for
Ohio Schedule of Credits, Line 6 It does not include amounts paid for computer
purchases or upgrades, professional organi-
1. Enter the amount from federal 2441, line 9, Child and Dependent zational fees, meals, mileage, transportation
Care Expenses.................................................................................1. or outplacement ﬁ rms that help you to develop

2. If your Ohio IT 1040, line 3, is less than $20,000, enter 100% on this skills to ﬁ nd a new job – for example, career
line. If your Ohio IT 1040, line 3, is equal to or greater than $20,000, planning, proﬁ le analysis, skills assessment,
but less than $40,000, enter 25% on this line. All others enter -0- on resume writing, marketing action plan, etc. –
this line..............................................................................................2. X % that are paid in one's endeavor to ﬁ nd a new
job. These training classes are not to improve
3. Multiply line 1 of this worksheet by the rate shown on line 2. Enter this the skills that one would use in performing the
amount here and on Ohio Schedule of Credits, line 6............................3. functions or tasks associated with a new job.
Complete the worksheet below.

Displaced Worker Training Credit Worksheet for Ohio Schedule of Credits, Line 8
Such training qualiﬁ es for this credit only if you can check "Yes" for questions 1, 2 and 3 below. Your spouse can also claim the
credit on this return if (i) your spouse can also answer "Yes" to all of the questions and (ii) you ﬁ le a joint return with your spouse.
1. Did you lose your job because the place where you worked either permanently closed or moved, or because Yes No
your employer abolished your job or shift? Note: Abolishment of job or shift does not include layoffs resulting
from seasonal employment, temporary plant closings for retooling, etc. ........................................................
Date of separation
2. During the 12-month period beginning when you lost your job, did you pay for any displaced worker training? ...
3. While you were receiving displaced worker training, were you either unemployed or working no more than
20 hours per week? .........................................................................................................................................
If you and/or your spouse checked "Yes" to all of the questions above, complete the worksheet below:
1. Enter the amount of displaced worker training expenses you paid during 2015 and 2016 for displaced worker
training during the 12-month period beginning when you lost your job. Do not include any amount that was
reimbursed to you or grants/vouchers for which you did not repay ................................................................. 1.
2.
2. Enter one-half of the amount on line 1 ............................................................................................................

3. Enter the smaller of $500 or the amount on line 2 .......................................................................................... 3.
4. Enter the amount of displaced worker training credit, if any, that you claimed on last year's Ohio Schedule
of Credits, line 8 .............................................................................................................................................. 4.
5. Subtract line 4 from line 3 (but not less than -0-). If your ﬁ ling status is single, qualifying widow(er),
married ﬁ ling separately or head of household, stop here. Line 5 is your displaced worker training
credit. Enter this amount on Ohio Schedule of Credits, line 8 ................................................................. 5.
If your ﬁ ling status is married ﬁ ling jointly and your spouse also answered "Yes" to the three questions
at the top of this worksheet, complete the remainder of this worksheet.
6. Enter the amount of displaced worker training expenses your spouse paid during 2015 and 2016 for dis-
placed worker training during the 12-month period beginning when he/she lost his/her job. Do not include
any amount that was reimbursed to him/her ................................................................................................... 6.

7. Enter one-half of the amount on line 6 ............................................................................................................ 7.
8. Enter the smaller of $500 or the amount on line 7 .......................................................................................... 8.
9. Enter the amount of displaced worker training credit, if any, that your spouse claimed on last year's Ohio
Schedule of Credits, line 8 .............................................................................................................................. 9.
10. Subtract line 9 from line 8 (but not less than -0-) ............................................................................................ 10.
11. Add lines 5 and 10 and enter the amount here and on Ohio Schedule of Credits, line 8 ............................... 11.

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                                                                                                             2016 Ohio IT 1040 / Instructions

Line 9 – Ohio Political Contributions             is not included in Bob and Sue's Ohio adjusted     Line 15 – Ohio Adoption Credit
                                                  gross income. Therefore, they do not qualify for 
Credit                                            Ohio's joint ﬁ ling credit. However, if Bob had    You can claim a credit against your tax if 
You can claim a credit against your tax for       another source of qualifying income of $500        you adopted a minor child (under 18 years 
monetary contributions you made during the        or more not deducted on Ohio Schedule A, he        of age) during the taxable year. The amount 
year to the campaign committee of candi-          and Sue would qualify for the credit.              of the credit for each minor child legally 
dates for any of the following Ohio ofﬁ ces:                                                         adopted  by the taxpayer shall equal the 
  Governor                                       If you do not qualify for the joint ﬁ ling credit, greater of the following: 
                                                  enter -0- on Ohio Schedule of Credits, line 13. 

  Lieutenant governor                                                                                1. $1,500 (one-thousand ﬁ ve-hundred dol-

   Secretary of state                             If you do qualify for the joint ﬁ ling credit,     lars); 
 Auditor of state                                calculate it this way:
  Treasurer of state                                                                                2. The amount of expenses incurred by 
 Attorney general                                  If Ohio income tax base                          the taxpayer and the taxpayer's spouse 
  Chief justice of the Ohio Supreme Court          (IT 1040, line 5) is:    Your credit is:         to legally adopt the child, not to exceed 
 Justice of the Ohio Supreme Court                
                                                                                                     $10,000 (ten-thousand dollars). For the 
  Ohio Board of Education                          $25,000 or less............... 20% of line 12 
                                                                                                     purposes of this division, expenses in-
 Ohio Senate                                       More than $25,000,                               curred to legally adopt a child include ex-
 Ohio House of Representatives                     but not more than                                penses described in Ohio Revised Code 
                                                   $50,000 .......................... 15% of line 12 section 3107.055, division (C). 
The amount of the credit is the lesser of the      
combined total cash contributions you made          More than $50,000,                               This is a one-time credit per child. Any 
during the year or $50 ($100 for married ﬁ l-       but not more than                                unused amounts can be carried forward for 
ing joint returns).                                $75,000 .......................... 10% of line 12 up to ﬁ ve years. The adoption must be ﬁ nal 
                                                   
                                                    More than $75,000 ........... 5% of line 12      and recognizable under Ohio law in the year 
Line 10 – Exemption Credit                                                                           for which you ﬁ rst claim the credit. "Legally 
                                                   This credit is limited to a maximum               adopt" does not include the adoption of a 
The $20 personal and dependent exemp-
                                                   of $650.                                          minor child by the child's stepparent.
tion credit is only available to taxpayers with 
Ohio income tax base of less than $30,000. 
                                                  Example 2: If your Ohio income tax base            Line 16 – Job Retention Credit, 
Ohio income tax base is deﬁ ned as Ohio 
adjusted gross income less exemptions. If         (Ohio IT 1040, line 5) is $20,000 and the          Nonrefundable Portion
Ohio income tax base is less than $30,000,        amount on line 12 is $303, then the joint 
                                                  ﬁ ling credit will be $61:                         Administered by the Ohio Tax Credit Author-
multiply your total number of personal and                                                           ity through the Ohio Development Services 
dependent exemptions by $20 and enter on           $303 – from line 12                               Agency, the nonrefundable portion of the 
Ohio Schedule of Credits, line 10.                  x .20 – from table above                         job retention credit applies to “eligible busi-
                                                                                                     nesses” that commit to a substantial capital 
Line 13 – Joint Filing Credit                      Joint ﬁ ling credit = $61 (rounded)               investment project that will retain jobs in 
          To qualify for this credit,                                                                Ohio. In consideration of an eligible busi-
          you and your spouse must                If you qualify for this credit, but you and your   ness’ commitment to acquire, construct, 
 !        each have qualifying Ohio               spouse do not each have a W-2 form show-           renovate or repair buildings, machinery or 
CAUTION   adjusted gross income of at             ing $500 or more of income, then you must          equipment, or conduct basic research and 
          least $500 after you have ﬁ g-          include with the return a separate statement       new product development at the Ohio proj-
ured your Ohio Schedule A adjustments.            explaining the income that qualiﬁ es for this      ect site, the authority will grant a tax credit 
                                                  credit. You must show that each spouse has         equal to a percent of the Ohio income tax 
If you are a married couple ﬁ ling a joint Ohio   $500 or more of qualifying income included         withheld from the taxpayer’s employees at 
income tax return, you may qualify for a joint    in adjusted gross income (Ohio IT 1040,            the project site over the term of the credit. 
ﬁ ling credit. You can take this credit only if   line 3) in order to take the joint ﬁ ling credit.
each spouse has qualifying Ohio adjusted                                                             An “eligible business” must apply to the 
gross income of $500 or more. Qualifying          Line 14 – Earned Income Credit                     authority for review and approval of the tax-
Ohio adjusted gross income does not in-                                                              payer’s proposed capital investment project. 
clude income from Social Security beneﬁ ts,       A nonrefundable earned income credit is            Following the authority’s approval of the 
most railroad retirement beneﬁ ts, uniformed      available for taxpayers who were eligible          taxpayer’s project, the eligible business and 
services retirement income, interest, dividend    for the federal earned income tax credit           the authority can enter a tax credit agree-
and capital gain distributions, royalties, rents, (EITC) on their federal tax returns. The Ohio      ment. While the particulars can vary from 
capital gains, and state or local income tax      earned income credit is equal to 10% of the        agreement to agreement, depending on the 
refunds. This credit is limited to a maximum      taxpayer's federal EITC.                           number of full-time equivalent employees at 
                                                                                                     the project and the value of the project, the 
of $650 (see the following examples).             However, if the taxpayer's Ohio income 
                                                                                                     credit cannot exceed 75% of the tax withheld, 
                                                  tax base (Ohio adjusted gross income less 
                                                                                                     and the credit term is limited to 15 years. The 
Example 1: Bob and Sue ﬁ le a joint return. Sue   exemptions) exceeds $20,000 on either an 
                                                                                                     taxpayer must maintain operations at the 
earned $200,000 from her current employment.      individual or joint tax return, then the credit is 
                                                                                                     project site for the greater of (a) the term of 
Bob's only source of income is $500 from his      limited to 50% of the tax otherwise due after 
                                                                                                     the credit plus three years, or (b) seven years. 
state and municipal income tax refunds includ-    deducting all other credits that precede the 
ed in federal adjusted gross income. This $500 
is deducted on Ohio Schedule A, line 13, and      credit except for the joint ﬁ ling credit. See the For each taxable year for which the 
                                                  worksheet on page 30.                              taxpayer claims the credit, the taxpayer 
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2016 Ohio IT 1040 / Instructions

is required to submit a copy of the Ohio An employer that receives a tax credit cer- Line 18 – Credit for Purchases of Grape
Development Services Agency’s certiﬁ - tiﬁ cate for an eligible employee may claim
cate of veriﬁ cation with the taxpayer’s tax a $1,000 nonrefundable credit for each Production Property
report. However, failure to submit a copy taxable year covered under the enterprise Grape producers may claim a credit equal to
of the certiﬁ cate with the report does not zone agreement during which the employer 10% of the cost of purchasing and installing
invalidate a claim for the credit if the tax- employs the eligible new employee. If an eli- or constructing qualifying property. Qualifying
payer submits a copy of the certiﬁ cate to gible employee is employed for less than the property is any property, plant or equipment
the commissioner within 60 days after the employer’s full taxable year, the taxpayer’s used in growing, harvesting or producing
commissioner requests it. credit is proportionately reduced. See R.C. grapes in Ohio. The credit is subject to recap-
section 5709.66(B)(1). ture if the taxpayer disposes of the property or
A pass-through entity will generally claim this
ceases to use it as qualifying property within
credit as a credit against the pass-through An “eligible employee” is a new employee
seven years after placing it in operation. If
entity’s commercial activity tax (CAT) liabil- at the facility to which the enterprise zone
the producer is a pass-through entity, each
ity. Nevertheless, a pass-through entity can agreement applies who at the time hired was
investor in the pass-through entity may claim
make an irrevocable election to pass the a recipient of aid to dependent children or gen-
a proportionate share of the credit. Unused
credit to its owners. If the pass-through entity eral assistance and who resided for at least
credit amounts may be carried forward for
makes the election, those owners that are one year in the county in which the facility is
seven taxable years following the taxable year
individuals can claim their share of the credit located. See R.C. section 5709.66(B)(2)(a).
in which the credit is generated. After that time
against either their CAT liability on a stand-
the unused portion of the credit expires.
alone basis or against their Ohio individual Important: Taxpayers who claim this credit
income tax liability. See Ohio Revised Code should maintain for four years a supporting
sections 122.171(I) and 5747.058(B). schedule that provides the following informa- Line 19 – Invest Ohio Credit
tion for each eligible employee for which an
For additional information please contact employee tax credit certiﬁ cate is received InvestOhio provides a nonrefundable personal
the Ohio Development Services Agency’s from the director of the Ohio Development income tax credit to investors that infuse new
Ofﬁ ce of Grants and Tax Incentives at (614) Services Agency: (a) name of employee, equity (cash) into Ohio small businesses to
acquire an ownership interest in the company.
466-4551 or (800) 848-1300. (b) date hired (and date of termination of
employment if applicable) and (c) amount The small business is required to reinvest that
infusion of cash into one of ﬁ ve categories of
Line 17 – Credit for New Employee in of credit claimed. If a taxpayer claims the
R.C. section 5709.66 enterprise zone new allowable expenses within six months of its
an Enterprise Zone employee tax credit with respect to an em- receipt. The investor must retain his or her
An employer that is complying with an ployee, the taxpayer may not claim the R.C. ownership interest for a two-year holding
enterprise zone agreement under Ohio section 122.17 new jobs refundable credit period before the tax credit may be claimed.
Revised Code (R.C.) sections 5709.62 and with respect to that employee. See R.C. The small business must similarly retain the
5709.63 and that has not closed or reduced sections 5709.66(B)(2)(b)(i) and 122.17(A). property that it purchased from the cash infu-
employment at any place of business in Ohio sion for the entire two-year holding period.
The employer calculates the credit. If the
within the previous 12 months may apply employer is a pass-through entity, each in- The Ohio Development Services Agen-
to the director of the Ohio Development vestor in the pass-through entity may claim cy administers this program in collab-
Services Agency for an “employee tax credit a proportionate share of the credit. Unused oration with the Ohio Department of
certiﬁ cate” for each “eligible new employee,” credit amounts may be carried forward for Taxation. For more information, go to
which the employer hires after June 30, 1994 three taxable years following the taxable http://development.ohio.gov/bs/bs_invest
at the facility to which the enterprise zone year in which the credit is generated. ohio.htm.
agreement applies.

Ohio Earned Income Credit Worksheet, Ohio Schedule of Credits, Line 14

If you do not qualify for the federal earned income tax credit (EITC), you do not qualify for the Ohio earned income credit (EIC).

If you have claimed the low income credit on the Ohio Schedule of Credits, line 7, your tax liability is already $0, therefore you do not
beneﬁ t from this nonrefundable credit. Stop here.

If Ohio income tax base is $20,000 or less for single or married ﬁ ling joint return, complete only lines 1-3 of the worksheet below.
1. Federal .............................................................................................................................................................1.EITC

2. Ohio income tax base (Ohio IT 1040, line 5) .............................................................................................................2.

3. Ohio EIC limit – 10% of line 1 above. If Ohio income tax base is $20,000 or less for single or married ﬁ ling
joint return, this is your EIC. Enter here and on Ohio Schedule of Credits, line 14, and stop here .......................3.
If Ohio income tax base is greater than $20,000 for single or married ﬁ ling joint return, complete the rest of
this worksheet to determine your Ohio EIC.
4. Ohio Schedule of Credits, line 12 ..............................................................................................................................4.

5. Multiply line 4 by .5 and enter here............................................................................................................................5.
6. Enter the lesser of line 3 or line 5 of this worksheet here and on Ohio Schedule of Credits, line 14 ........................6.

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                                                                                                               2016 Ohio IT 1040 / Instructions

Line 20 – Technology Investment               calculate this credit unless your only income   line 12, and certain income earned by 
                                              from Ohio sources were wages reported           military nonresidents that is shown on 
Credit                                        on your W-2(s) and you and/or your family       Ohio Schedule A, line 25. This income 
Effective Sept. 29, 2013, the technology      members do not directly or indirectly own the   is not taxed and does not qualify for 
investment tax credit for Ohio taxpayers      business that paid you those wages.             the credit.

who invest in certain research and devel-     Do not include on this line pass-through        Line 31 – Determining the Factor
opment or technology-oriented businesses      entity distributive shares of income allocated 
is no longer available. However, taxpay-      or apportioned to Ohio.                         The factor must be four digits to the right of 
ers who are currently carrying forward                                                        the decimal. Do not round to the nearest 
an excess credit amount from prior years      Note: Retirement buy-out amounts,               ten-thousandth. Example: Enter .435762 
may continue to do so until the amount is     attrition buy-out amounts and other             as .4357.
exhausted within the 15-year carryforward     similar amounts reported on your W-2(s) 
period allowed by law. See Ohio Revised       should not be included on this line to the      Line 32 – Other States' Income Tax
Code (R.C.) section 122.152 and former        extent that such amounts are based upon 
R.C. section 5747.33.                         employment or previous employment               Enter the amount of 2016 income tax, less 
                                              within Ohio. Do not include on this line        all related nonrefundable credits other than 
Line 21 – Enterprise Zone Day Care and        any severance pay, termination pay, ﬁ nal       withholding, estimated tax payments and 
Training Credit                               pay or "golden parachute" amounts if you        carryforwards from previous years, paid 
                                              (i) earned in Ohio any portion of such          to other states or the District of Columbia. 
To claim the enterprise zone training or      amounts and/or (ii) were employed in Ohio       In general, this amount will be the amount 
daycare credit, you must attach a copy        by the payor or the payor's afﬁ liate prior     shown on the line of the other state's income 
of your Development Services Agency           to or at the time of your receipt of such       tax return that is equivalent to Ohio IT 1040, 
certiﬁ cate, along with a statement showing   amounts.                                        line 13.
the portion of the credit to which you are 
entitled. See Ohio Revised Code section       Line 28 – Determining the Factor                           Refundable
5709.65(C). These credits, to the extent 
they exceed your tax liability, can be car-   The factor must be four digits to the right of 
ried forward to future taxable years until    the decimal. Do not round to the nearest        Line 35 – Historic Preservation Credit
fully utilized.                               ten-thousandth. Example: Enter .435762          Include a copy of the certiﬁ cate that you re-
                                              as .4357.                                       ceived from the Ohio Development Services 
Line 22 – Research and Development                                                            Agency (DSA). For additional information, 
Credit                                        Line 29 – Income Subjected to Tax by            visit the DSA's Web site at http://develop-
                                              Other States (Resident Credit)                  ment.ohio.gov/cs/cs_ohptc.htm or call 
A nonrefundable credit is allowed equal to                                                    614-995-2292 or 1-800-848-1300.
a borrower's research and development         If you were an Ohio resident during any 
loan payments made during a calendar          portion of 2016 and you had income sub-         Line 36 – Business Jobs Credit
year that includes the last day of the tax-   jected to tax by other states or the District 
able year for which the credit is claimed.    of Columbia, you may qualify for the Ohio       If the Ohio Tax Credit Authority of the Ohio 
The amount of the credit for a taxable year   resident tax credit. The credit is the lesser   Development Services Agency (DSA) 
shall not exceed $150,000. No taxpayer        of lines 31 or 32.                              has granted you this credit for 2016, you 
is eligible to claim this credit unless they                                                  should enter the certiﬁ ed amount on Ohio 
have obtained a certiﬁ cate issued by the     This line amount is the portion of your         Schedule of Credits, line 36. This amount is 
Ohio Development Services Agency and          Ohio adjusted gross income subjected            considered a payment that can be refunded 
submits a copy with the tax return ﬁ ling     to a tax on income in other states or the       in whole or in part if your total payments on 
for that taxable year. The credit shall be    District of Columbia while you were a           Ohio IT 1040, line 18, exceed the amount 
claimed in the order required under Ohio      resident of Ohio, less related deductions       shown on Ohio IT 1040, line 13. For further 
Revised Code section 5747.98.                 allowed in computing federal adjusted           details about this credit, call the DSA at 614-
                                              gross income and increased or decreased         466-4551 or 1-800-848-1300.
Line 23 – Historic Preservation Credit        by related adjustments on the Ohio 
                                              Schedule of Credits.
                                                                                              Line 37 – Pass-Through Entity Credit
Include a copy of the certiﬁ cate that you re-
ceived from the Ohio Development Services     Limitation: Do not include income for which     If you are a direct or indirect investor in a pass-
Agency (DSA). For additional information,     you have directly or indirectly deducted, or    through entity that ﬁ led and paid Ohio tax on 
visit the DSA's Web site at http://develop-   were entitled to deduct in computing federal    Ohio IT 4708 (Pass-Through Entity Composite 
ment.ohio.gov/cs/cs_ohptc.htm or call         adjusted gross income. See our information      Income Tax Return) or Ohio IT 1140 (Pass-
614-995-2292 or 1-800-848-1300.               release IT 2006-02 entitled "Inapplicability of Through Entity and Trust Withholding Tax 
                                              Ohio Resident Credit with Kentucky Corpo-       Return), you should enter the amount of Ohio 
Line 26 – Income Not Earned or                rate Income Tax," which is on our Web site      tax paid on your behalf by the pass-through 
                                              at tax.ohio.gov.
Received in Ohio (Nonresident Credit)                                                         entity or trust. Investors and trust beneﬁ ciaries 
                                              Do not include wages, salaries, tips or         who claim this credit for taxes paid on their 
Enter the portion of Ohio adjusted gross                                                      behalf must include Ohio IT K-1(s) and/or 
                                              commissions earned by full-year Ohio 
income from Ohio IT 1040, line 3 that was                                                     federal K-1(s), which reﬂ ect the amount of 
                                              residents in Indiana, Kentucky, West 
not earned or received in Ohio. You must                                                      Ohio tax paid. In addition, see instructions for 
                                              Virginia, Michigan or Pennsylvania 
complete and include Ohio IT NRC (which is                                                    Ohio Schedule A, line 2, on page 20.
                                              that is shown on Ohio Schedule A, 
available on our Web site at tax.ohio.gov) to 
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                                                        Back to Contents
 2016 Ohio IT 1040 / Instructions

The K-1(s) should show the amount of your        Line 39 – Financial Institutions Tax            Note: The Ohio K-1 can be used to 
distributive share of income, the amount of                                                      reference many of the refundable and 
Ohio tax paid, the legal name of the entity      Credit                                          nonrefundable credits from this schedule. 
and the entity's federal employer identiﬁ ca-    If you are an investor in a pass-through        The form and instructions can be found on 
tion number.                                     entity or trust that is responsible to ﬁ le and our Web site at tax.ohio.gov. 
                                                 pay the Ohio Financial Institutions Tax, 
Line 38 – Motion Picture Production              you may claim a credit to the extent of the     Line 40 – Venture Capital Credit
Credit                                           proportionate share of the amount paid 
                                                                                                 Include a copy of the certiﬁ cate that you 
                                                 on your behalf by the pass-through entity 
                                                                                                 received from the Ohio Venture Capital 
Include a copy of the certiﬁ cate that you       or trust. Investors and trust beneﬁ ciaries 
                                                                                                 Authority. 
received from the Ohio Development               who claim this credit for taxes paid on their 
Services Agency (DSA). For additional            behalf must include the Ohio IT K-1(s) 
information, visit the DSA's Web site at http:// and/or federal K-1(s), which reﬂ ect the 
www.ohioﬁ lmofﬁ ce.com/Incentives.html           Ohio tax paid.
or call 614-644-5156 or 1-800-848-1300.

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2016 Ohio IT 1040 / Instructions

Unpaid Use (Sales) Tax Explanation
and Instructions for Ohio IT 1040
eliminate the disadvantage to Ohio retailers log Linen Company based in New York. The
TIP: This line will be -0- if you made
when Ohio shoppers buy from out-of-state price is $125. The catalog company collects
no catalog, Internet or out-of-state pur-
sellers who do not collect Ohio sales tax. no sales tax. Rita is liable for paying Ohio's
chases. If you do have catalog, Internet
use tax:
or out-of-state purchases, many out-of-
state retailers already collect use (sales) Who Beneﬁ ts From the Tax? Taxable purchase: $125
tax on your purchase. Your receipt will ✔ You and Our Schools: One-third of
show it as a sales tax amount. If the Ohio's sales and use tax supports our Ohio + Tuscarawas County use tax rate
retailer charges you sales tax on your elementary and secondary schools. The = 6.75%
purchase, you do not have to use the remaining two-thirds pays for state ser-
Ohio income tax return to pay additional vices – higher education, parks, public Use tax: $125 x .0675= $8.44
use tax to Ohio. safety, etc. Round this $8.44 use tax amount
to the nearest whole dollar: $8
Use Ohio IT 1040, line 12, to report the ✔ County Governments and Transit
amount of use (sales) tax (if any) on out-of- Authorities: The sales and use tax is Rita would enter $8 on Ohio IT 1040,
state purchases that you made if you used, the largest source of ﬁ nancing for the line 12.
stored or consumed in Ohio the item or ser- local criminal justice system and public
vice you purchased (for example, Internet, transportation systems. What if I Have Already Paid Tax on My
television/radio ads, catalog purchases or ✔ Ohio Retailers: The use tax protects Out-of-State Purchase?
purchases made directly from an out-of- Ohio jobs and helps Ohio retailers If you previously paid to another state sales
state company) and for which you paid no by keeping prices competitive with tax on the purchase or if you have previ-
sales tax on such purchase(s). Complete out-of-state merchants who don't collect ously paid your Ohio use tax by ﬁ ling Ohio
the use tax worksheet on page 34 to sales tax. VP USE, then you do not have to report on
determine if you owe this tax.
Ohio IT 1040, line 12, any use tax on that
Note: Any unpaid portion of the Ohio use Can You Give Me an Example? purchase.
tax is subject to collection, including penalty
If you buy a taxable item or service from an
and interest. If you previously paid your I Owe Ohio Use Tax – How Do I Pay It?
out-of-state retailer and pay no sales tax,
Ohio use tax by ﬁ ling Ohio VP USE, then
Ohio requires you to pay the Ohio use tax
you do not have to report the use tax on You can pay your use tax when you ﬁ le
if you will use, store or consume the item or
Ohio IT 1040, line 12. your Ohio income tax return. Complete the
service in Ohio. The use tax applies when worksheet on page 34.
you buy from catalog or Internet retailers.
Ohio's Use Tax The use tax rate is equal to the sales tax If you do not have to ﬁ le an Ohio income
Ohio's use tax has been part of our tax rate in the Ohio county where you will use, tax return (see page 10) but you owe Ohio
laws since 1936. The use tax rate is equal store or consume the item or service. use tax, you must ﬁ le Ohio VP USE to pay
the tax. This form is on our Web site at
to the sales tax rate in your county. Every Example: Rita lives in Tuscarawas County. tax.ohio.gov.
state with a sales tax also has a companion She orders a new bedspread from the Cata-
use tax. The use tax laws were passed to

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                                                      Back to Contents
 2016 Ohio IT 1040 / Instructions

                                        How to Calculate Use Tax for Ohio IT 1040
If during 2016 you made any out-of-state purchase of goods or services that you used, stored or consumed in Ohio (e.g., Internet, 
television/radio ads, catalog purchases or purchases made directly from an out-of-state company) and if you paid no sales tax in any 
state on that purchase, you are required to complete this worksheet to determine the Ohio use tax that you owe on that purchase. 
Complete the following worksheet to determine if you owe any Ohio use tax (which is the Ohio sales tax on your out-of-state purchase). 
For additional information, see page 33.
a. During 2016 did you make any of the purchases described above?
    No  –STOP  –You do not need to report on your Ohio income tax return any Ohio use tax.              Enter 
     -0- on line e below and on Ohio IT 1040, line 12.
    Yes – Complete line b of this worksheet to determine if you owe Ohio use tax on your purchase(s).
b. Did the retailer charge you sales tax (Ohio or any other state) on your out-of-state purchase(s)?
    Yes  –STOP  –You do not owe any Ohio use tax.          Enter -0- on line e below and on line Ohio IT 1040, 
     line 12.
    No – You owe Ohio use tax on your purchase(s). Complete lines c, d and e of this worksheet.                

c. Enter the total of your out-of-state purchases on which you paid   no sales tax and no Ohio use tax.          $ .00            

d. Enter your county use tax rate. Use the decimal chart below to calculate your use tax.                        X . _ _ _ _
e. Multiply line c by line d. This is the amount of Ohio use tax that you owe on your out-of-state purchase(s). 
   Write the amount here (round to the nearest dollar) and on Ohio IT 1040, line 12. This amount is part of your 
   income tax liability.                                                                                         $ .00                  

                                         County Sales and Use Tax Rates
State and county sales and use tax rates changed during the year. The following chart reﬂ ects sales and use tax rates in effect on 
Oct. 1, 2016. You can access our Web site at tax.ohio.gov for speciﬁ c tax rates in effect at the time of your purchase.

                                 Rate                                         Rate                                      Rate
 County               Decimal    Percent     County                   Decimal   Percent   County                 Decimal Percent
Adams  .0725 7.25%                           Hamilton  .0700 7.00%                        Ottawa  .0700 7.00%
Allen  .0675 6.75%                           Hancock  .0675 6.75%                         Paulding  .0725 7.25%
Ashland  .0700 7.00%                         Hardin  .0725 7.25%                          Perry  .0725 7.25%
Ashtabula  .0675 6.75%                       Harrison  .0725 7.25%                        Pickaway  .0725 7.25%
Athens  .0700 7.00%                          Henry  .0725 7.25%                           Pike  .0725 7.25%
Auglaize  .0725 7.25%                        Highland  .0725 7.25%                        Portage  .0725 7.25%
Belmont  .0725 7.25%                         Hocking  .0700 7.00%                         Preble  .0725 7.25%
Brown  .0725 7.25%                           Holmes  .0675 6.75%                          Putnam  .0700 7.00%
Butler  .0650 6.50%                          Huron  .0725 7.25%                           Richland  .0700 7.00%
Carroll  .0675 6.75%                         Jackson  .0725 7.25%                         Ross  .0725 7.25%
Champaign  .0725 7.25%                       Jefferson  .0725 7.25%                       Sandusky  .0725 7.25%
Clark  .0725 7.25%                           Knox  .0675 6.75%                            Scioto  .0725 7.25%
Clermont  .0675 6.75%                        Lake  .0700 7.00%                            Seneca  .0725 7.25%
Clinton  .0675 6.75%                         Lawrence  .0725 7.25%                        Shelby  .0725 7.25%
Columbiana  .0725 7.25%                      Licking  .0725 7.25%                         Stark  .0650 6.50%
Coshocton  .0725 7.25%                       Licking (COTA)            .0775       7.75%  Summit  .0675 6.75%
Crawford  .0725 7.25%                        Logan  .0725 7.25%                           Trumbull  .0675 6.75%
Cuyahoga  .0800 8.00%                        Lorain  .0650 6.50%                          Tuscarawas  .0675 6.75%
Darke  .0725 7.25%                           Lucas  .0725 7.25%                           Union  .0700 7.00%
Deﬁ ance                  .0675  6.75%       Madison  .0700 7.00%                         Union (COTA)            .0750     7.50%
Delaware  .0700 7.00%                        Mahoning  .0725 7.25%                        Van Wert                .0725     7.25%
Delaware (COTA)           .0750  7.50%       Marion  .0725 7.25%                          Vinton  .0725 7.25%
Erie  .0675 6.75%                            Medina  .0675 6.75%                          Warren  .0675 6.75%
Fairﬁ eld                 .0675  6.75%       Meigs  .0725 7.25%                           Washington  .0725 7.25%
Fairﬁ eld (COTA)          .0725  7.25%       Mercer  .0725 7.25%                          Wayne  .0650 6.50%
Fayette  .0725 7.25%                         Miami  .0700 7.00%                           Williams  .0725 7.25%
Franklin  .0750 7.50%                        Monroe  .0725 7.25%                          Wood  .0675 6.75%
Fulton  .0725 7.25%                          Montgomery  .0725 7.25%                      Wyandot  .0725 7.25%
Gallia  .0700 7.00%                          Morgan  .0725 7.25%
Geauga  .0675 6.75%                          Morrow  .0725 7.25%
Greene  .0675 6.75%                          Muskingum  .0725 7.25%
Guernsey  .0725 7.25%                        Noble  .0725 7.25%
                                                               - 34 -

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                                                       Back to Contents
                                                                                                               2016 Ohio IT 1040 / Instructions

                                     Donations that Apply to Ohio IT 1040

A donation will reduce the amount of the         provide grants to such individuals, you may    To learn more, visit http://naturepreserves.
refund that you are due. If you decide to        do so by writing a check payable to "Ohio      ohiodnr.gov and select “Support Natural 
donate, this decision is ﬁ nal. You cannot       Treasurer of State (ODVS)" and mailing it to:  Areas."
change your mind and later ask for your 
donations to be refunded. If you do not           Ohio Department of Veterans Services          Breast and Cervical Cancer Project  – 
want to donate, do not enter an amount                 Military Injury Relief Fund              Use Ohio IT 1040, line 26e, to donate to 
on Ohio IT 1040, lines 26a-f.                                   P.O. Box 373                    the Breast and Cervical Cancer Project. 
                                                       Sandusky, OH 44871                       Contributions made to the project are used 
Because your tax return is conﬁ dential, we                                                     to provide free breast and cervical cancer 
cannot release your name to the fund ad-         Ohio History Fund – Use Ohio IT 1040,          screening, diagnostic and outreach/case 
ministrators, but the administrators extend      line 26c to donate to the Ohio History Fund.   management services to uninsured and 
appreciation to those who donate. Note that      The Ohio History Fund is a 501(c)(3) non-      underinsured Ohio women. The project is 
your donation may be tax-deductible on the       proﬁ t organization that allocates these funds administered by the Ohio Department of 
year 2017 federal income tax return.             toward a matching grants program to sup-       Health and is operated through 11 regional 
                                                 port state and local history-related projects  agencies, which enroll women in the pro-
Wildlife Species and Endangered                  throughout Ohio.                               gram and schedule them for services with 
Wildlife – Use Ohio IT 1040, line 26a, to                                                       clinical providers in the agency's service 
donate to help all of Ohio's wildlife. The       If you do not have an overpayment on Ohio      area.
Division of Wildlife uses these funds to         IT 1040, line 24, but you want to donate 
establish habitat and protect open spaces        to provide grants to promote and protect       If you do not have an overpayment on Ohio 
for wildlife. Past donations have helped to      Ohio's rich history, you may do so by writ-    IT 1040, line 24, but you want to donate to 
restore populations of endangered species.       ing a check payable to "The Ohio History       provide grants for free breast and cervical 
Your generous donation will continue to help     Connection Income Tax Contribution Fund"       cancer screening, you may do so by writ-
support Ohio's native wildlife – a natural       and mailing it to:                             ing a check payable to "Ohio Treasurer of 
treasure!                                                                                       State" or "Ohio Department of Health" and 
                                                  The Ohio History Connection                   mailing it to:
If you do not have an overpayment on Ohio              Attn: Business Ofﬁ ce                     
IT 1040, line 24, but you want to donate                        800 E. 17th Ave.                       Ohio Department of Health
to provide grants to protect Ohio's natural            Columbus, OH 43211-2474                       Attn: Breast & Cervical Cancer
heritage, you may do so by writing a check                                                                    P.O. Box 15278
payable to the "Nongame and Endangered           Donations may also be made online at                Columbus, Ohio 43215-0278
Wildlife Special Account" and mailing it to:     www.ohiohistory.org.
                                                                                                In the description on the check, please write 
Ohio Department of Natural Resources             State Nature Preserves – Use Ohio IT           "Breast and Cervical Cancer Donation."
           Division of Wildlife                  1040, line 26d, to donate to protecting Ohio's 
      2045 Morse Road, Building G-2              state nature preserves, natural areas and      Wishes for Sick Children – Use Ohio IT 
      Columbus, OH 43229-6693                    endangered species habitat. Donations          1040, line 26f, to donate to Wishes for Sick 
                                                 are desperately needed to make the             Children. Contributions are distributed by 
To make a donation online or to learn more,      difference between adequate management         the Ohio Department of Health to fund a 
visit www.wildohio.com, scroll to the bot-       of Ohio's most fragile habitats and ongoing    program administered by a nonproﬁ t corpo-
tom and select "Support Wildlife – Donate        degradation due to invasive exotic species     ration that grants the wishes of individuals 
Today!"                                          and other threats. Assist us in protecting     who are under the age of 18, are residents 
                                                 your natural heritage.                         of the state, and have been diagnosed with 
Military Injury Relief Fund – Use Ohio IT                                                       a life-threatening medical condition.
1040, line 26b, to donate to the Military Injury If you do not have an overpayment on Ohio 
Relief Fund. The Military Injury Relief Fund     IT 1040, line 24, but you want to donate to    If you do not have an overpayment on Ohio 
provides grants to individuals injured while     protect Ohio's natural areas, you may do so    IT 1040, line 24, but you want to donate to 
in active service as a member of the United      by writing a check payable to the "Natural     provide funds for Wishes for Sick Children, 
States armed forces and to individuals di-       Areas and Endangered Species Fund" and         you may do so by writing a check payable to 
agnosed with post-traumatic stress disorder      mailing it to:                                 "Ohio Treasurer of State" or "Ohio Depart-
while serving, or after having served, in Op-                                                   ment of Health" and mailing it to:
eration Iraqi Freedom, Operation New Dawn         Ohio Department of Natural Resources
or Operation Enduring Freedom.                    Division of Natural Areas and Preserves              Ohio Department of Health
                                                  2045 Morse Road, Building C-3                      Attn: Wishes for Sick Children
If you do not have an overpayment on Ohio              Columbus, OH 43229-6693                                P.O. Box 15278
IT 1040, line 24, but you want to donate to                                                            Columbus, OH 43215-0278

                                                                    - 35 -

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                                                            Back to Contents

                                             2016 Income Tax Table 1 for Ohio IT 1040
If your line 7 amount  is:    If your line 7 amount  is:    If your line 7 amount  is:   If your line 7 amount  is:             If your line 7 amount  is:
  At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than:   Ohio tax:  At least: Less than: Ohio tax:
U   P TO$1,000                               $3,000                           $6,000                           $9,000$9,000                      $12,000
 $0 $50 $0                     $3,000  $3,050           $15  $6,000 $6,050  $34           $9,000 $9,050  $63  $12,000 $12,050  $108
 50 100  0                         3,050     3,100       15  6,050 6,100  34              9,050 9,100  64                    12,050 12,100  109
 100  150  1                   3,100  3,150              15  6,100 6,150  35              9,100 9,150  64                    12,100 12,150  110
 150  200  1                   3,150  3,200              16  6,150 6,200  35              9,150 9,200  65                    12,150 12,200                  111
 200  250  1                   3,200  3,250              16  6,200 6,250  36              9,200 9,250  65                    12,200 12,250  112
 250  300  1                   3,250  3,300              16  6,250 6,300  36              9,250 9,300  66                    12,250 12,300  113
 300  350  2                   3,300  3,350              16  6,300 6,350  37              9,300 9,350  66                    12,300 12,350  114
 350  400  2                    3,350  3,400             17  6,350 6,400  37              9,350 9,400  67                    12,350 12,400  115
 400  450  2                   3,400  3,450              17  6,400 6,450  38              9,400 9,450  67                    12,400 12,450  116
 450  500  2                   3,450  3,500              17  6,450 6,500  38              9,450 9,500  68                    12,450 12,500  117
 500  550  3                   3,500  3,550              17  6,500 6,550  39              9,500 9,550  68                    12,500 12,550  118
 550  600  3                   3,550  3,600              18  6,550 6,600  39              9,550 9,600  69                    12,550 12,600  119
 600  650  3                   3,600  3,650              18  6,600 6,650  40              9,600 9,650  69                    12,600 12,650  120
 650  700  3                   3,650  3,700              18  6,650 6,700  40              9,650 9,700  70                    12,650 12,700  121
 700  750  4                   3,700  3,750              18  6,700 6,750  41              9,700 9,750  70                    12,700 12,750  122
 750  800  4                   3,750  3,800              19  6,750 6,800  41              9,750 9,800  71                    12,750 12,800  123
 800  850  4                   3,800  3,850              19  6,800 6,850  42              9,800 9,850  71                    12,800 12,850  124
 850  900  4                   3,850  3,900              19  6,850 6,900  42              9,850 9,900  72                    12,850 12,900  125
 900  950  5                   3,900  3,950              19  6,900 6,950  43              9,900 9,950  72                    12,900 12,950  126
 950 1,000  5                  3,950  4,000              20  6,950 7,000  43              9,950 10,000  73                   12,950 13,000  127
            $1,000                           $4,000                           $7,000                           $10,000                           $13,000
 $1,000  $1,050            $5  $4,000  $4,050           $20  $7,000 $7,050  $44           $10,000 $10,050                   $73  $13,000 $13,050  $128
 1,050  1,100              5   4,050  4,100              20  7,050 7,100  44              10,050 10,100                     74  13,050 13,100  129
 1,100  1,150              6   4,100  4,150              20  7,100 7,150  45              10,100 10,150                     74  13,100 13,150  130
 1,150  1,200              6   4,150  4,200              21  7,150 7,200  45              10,150 10,200                     75  13,150 13,200  131
 1,200  1,250              6   4,200  4,250              21  7,200 7,250  46              10,200 10,250                     75  13,200 13,250  132
 1,250  1,300              6   4,250  4,300              21  7,250 7,300  46              10,250 10,300                     76  13,250 13,300  133
 1,300  1,350              7   4,300  4,350              21  7,300 7,350  47              10,300 10,350                     76  13,300 13,350  134
 1,350  1,400              7   4,350  4,400              22  7,350 7,400  47              10,350 10,400                     77  13,350 13,400  135
 1,400  1,450              7   4,400  4,450              22  7,400 7,450  48              10,400 10,450                     77  13,400 13,450  136
 1,450  1,500              7   4,450  4,500              22  7,450 7,500  48              10,450 10,500                     78  13,450 13,500  137
 1,500  1,550              8   4,500  4,550              22  7,500 7,550  49              10,500 10,550                     78  13,500 13,550  138
 1,550  1,600              8   4,550  4,600              23  7,550 7,600  49              10,550 10,600                     79  13,550 13,600  139
 1,600  1,650              8   4,600  4,650              23  7,600 7,650  50              10,600 10,650                     80  13,600 13,650  140
 1,650  1,700              8   4,650  4,700              23  7,650 7,700  50              10,650 10,700                     81  13,650 13,700  141
 1,700  1,750              9   4,700  4,750              23  7,700 7,750  50              10,700 10,750                     82  13,700 13,750  142
 1,750  1,800              9   4,750  4,800              24  7,750 7,800  51              10,750 10,800                     83  13,750 13,800  143
 1,800  1,850              9   4,800  4,850              24  7,800 7,850  51              10,800 10,850                     84  13,800 13,850  144
 1,850  1,900              9   4,850  4,900              24  7,850 7,900  52              10,850 10,900                     85  13,850 13,900  145
 1,900  1,950              10  4,900  4,950              24  7,900 7,950  52              10,900 10,950                     86  13,900 13,950  146
 1,950  2,000              10  4,950  5,000              25  7,950 8,000  53              10,950 11,000                     87  13,950 14,000  147
            $2,000                           $5,000                           $8,000                           $11,000                           $14,000
 $2,000  $2,050        $10      $5,000  $5,050          $25  $8,000 $8,050  $53           $11,000 $11,050                   $88  $14,000 $14,050  $148
 2,050  2,100              10  5,050  5,100              25  8,050 8,100  54              11,050 11,100                     89  14,050 14,100  149
 2,100  2,150              11  5,100  5,150              25  8,100 8,150  54              11,100 11,150                     90  14,100 14,150  150
 2,150  2,200              11  5,150  5,200              26  8,150 8,200  55              11,150 11,200                     91  14,150 14,200  151
 2,200  2,250              11  5,200  5,250              26  8,200 8,250  55              11,200 11,250                     92  14,200 14,250  152
 2,250  2,300              11  5,250  5,300              26  8,250 8,300  56              11,250 11,300                     93  14,250 14,300  153
 2,300  2,350              12  5,300  5,350              27  8,300 8,350  56              11,300 11,350                     94  14,300 14,350  154
 2,350  2,400              12  5,350  5,400              27  8,350 8,400  57              11,350 11,400                     95  14,350 14,400  155
 2,400  2,450              12  5,400  5,450              28  8,400 8,450  57              11,400 11,450                     96  14,400 14,450  156
 2,450  2,500              12  5,450  5,500              28  8,450 8,500  58              11,450 11,500                     97  14,450 14,500  157
 2,500  2,550              12  5,500  5,550              29  8,500 8,550  58              11,500 11,550                     98  14,500 14,550  158
 2,550  2,600              13  5,550  5,600              29  8,550 8,600  59              11,550 11,600                     99  14,550 14,600  159
 2,600  2,650              13  5,600  5,650              30  8,600 8,650  59              11,600 11,650  100  14,600 14,650  160
 2,650  2,700              13  5,650  5,700              30  8,650 8,700  60              11,650 11,700  101  14,650 14,700  161
 2,700  2,750              13  5,700  5,750              31  8,700 8,750  60              11,700 11,750  102  14,700 14,750  162
 2,750  2,800              14  5,750  5,800              31  8,750 8,800  61              11,750 11,800  103  14,750 14,800  163
 2,800  2,850              14  5,800  5,850              32  8,800 8,850  61              11,800 11,850  104  14,800 14,850  164
 2,850  2,900              14  5,850  5,900              32  8,850 8,900  62              11,850 11,900  105  14,850 14,900  165
 2,900  2,950              14  5,900  5,950              33  8,900 8,950  62              11,900 11,950  106  14,900 14,950  166
 2,950  3,000              15  5,950  6,000              33  8,950 9,000  63  11,950 12,000  107  14,950 15,000  167  
                                                                              - 36 -

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                                                        Back to Contents

                                             2016 Income Tax Table 1 for Ohio IT 1040
If your line 7 amount  is: If your line 7 amount  is:   If your line 7 amount  is:       If your line 7 amount  is:      If your line 7 amount  is:
  At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:  At least: Less than: Ohio tax:   At least: Less than: Ohio tax:
            $15,000                          $18,000                          $21,000                         $24,000                          $27,000
 $15,000 $15,050  $168  $18,000 $18,050  $238  $21,000 $21,050  $312  $24,000 $24,050  $401  $27,000 $27,050                                              $490
 15,050 15,100  169  18,050 18,100                      239  21,050 21,100  314  24,050 24,100  402  27,050 27,100                                        492
 15,100 15,150  170  18,100 18,150                      240  21,100 21,150  315  24,100 24,150  404  27,100 27,150                                        493
 15,150 15,200  171  18,150 18,200                      242  21,150 21,200  316  24,150 24,200  405  27,150 27,200                                        495
 15,200 15,250  172  18,200 18,250                      243  21,200 21,250  318  24,200 24,250  407  27,200 27,250                                        496
 15,250 15,300  173  18,250 18,300                      244  21,250 21,300  319  24,250 24,300  408  27,250 27,300                                        497
 15,300 15,350  174  18,300 18,350                      245  21,300 21,350  321  24,300 24,350  410  27,300 27,350                                        499
 15,350 15,400  174  18,350 18,400                      247  21,350 21,400  322  24,350 24,400  411  27,350 27,400                                        500
 15,400 15,450  175  18,400 18,450                      248  21,400 21,450  324  24,400 24,450  413  27,400 27,450                                        502
 15,450 15,500  176  18,450 18,500                      249  21,450 21,500  325  24,450 24,500  414  27,450 27,500                                        503
 15,500 15,550  177  18,500 18,550                      250  21,500 21,550  327  24,500 24,550  416  27,500 27,550                                        505
 15,550 15,600  178  18,550 18,600                      252  21,550 21,600  328  24,550 24,600  417  27,550 27,600                                        506
 15,600 15,650   179   18,600 18,650                    253  21,600 21,650  330  24,600 24,650  419  27,600 27,650                                        508
 15,650 15,700  180  18,650 18,700                      254  21,650 21,700  331  24,650 24,700  420  27,650 27,700                                        509
 15,700 15,750  181  18,700 18,750                      255  21,700 21,750  333  24,700 24,750  422  27,700 27,750                                        511
 15,750 15,800  182  18,750 18,800                      257  21,750 21,800  334  24,750 24,800  423  27,750 27,800                                        512
 15,800 15,850  184  18,800 18,850                      258  21,800 21,850  336  24,800 24,850  425   27,800 27,850                                       514
 15,850 15,900  185  18,850 18,900                      259  21,850 21,900  337  24,850 24,900  426  27,850 27,900                                        515
 15,900 15,950  186  18,900 18,950                      260  21,900 21,950  339  24,900 24,950  428  27,900 27,950                                        517
 15,950 16,000  187  18,950 19,000                      262  21,950 22,000  340  24,950 25,000  429  27,950 28,000                                        518
            $16,000                          $19,000                          $22,000                         $25,000                          $28,000
 $16,000 $16,050  $188  $19,000 $19,050                 $263  $22,000 $22,050  $342  $25,000 $25,050  $431  $28,000 $28,050                               $520
 16,050 16,100  190  19,050 19,100                      264  22,050 22,100  343  25,050 25,100  432  28,050 28,100                                        521
 16,100 16,150  191  19,100 19,150                      265  22,100 22,150  345  25,100 25,150  434  28,100 28,150                                        523
 16,150 16,200  192  19,150 19,200                      266  22,150 22,200  346  25,150 25,200  435  28,150 28,200                                        524
 16,200 16,250  193  19,200 19,250                      268  22,200 22,250  348  25,200 25,250  437  28,200 28,250                                        526
 16,250 16,300  195  19,250 19,300                      269  22,250 22,300  349  25,250 25,300  438  28,250 28,300                                        527
 16,300 16,350  196  19,300 19,350                      270  22,300 22,350  351  25,300 25,350  440  28,300 28,350                                        529
 16,350 16,400  197  19,350 19,400                      271  22,350 22,400  352  25,350 25,400  441  28,350 28,400                                        530
 16,400 16,450  198  19,400 19,450                      273  22,400 22,450  353  25,400 25,450  443  28,400 28,450                                        532
 16,450 16,500  200  19,450 19,500                      274  22,450 22,500  355  25,450 25,500  444  28,450 28,500                                        533
 16,500 16,550  201  19,500 19,550                      275  22,500 22,550  356  25,500 25,550  446  28,500 28,550                                        535
 16,550 16,600  202  19,550 19,600                      276  22,550 22,600  358  25,550 25,600  447  28,550 28,600                                        536
 16,600 16,650  203  19,600 19,650                      278  22,600 22,650  359  25,600 25,650  448  28,600 28,650                                        538
 16,650 16,700  205  19,650 19,700                      279  22,650 22,700  361  25,650 25,700  450  28,650 28,700                                        539
 16,700 16,750  206  19,700 19,750                      280  22,700 22,750  362  25,700 25,750  451  28,700 28,750                                        541
 16,750 16,800  207  19,750 19,800                      281  22,750 22,800  364  25,750 25,800  453  28,750 28,800                                        542
 16,800 16,850  208  19,800 19,850                      283  22,800 22,850  365  25,800 25,850  454  28,800 28,850                                        543
 16,850 16,900  210  19,850 19,900                      284  22,850 22,900  367  25,850 25,900  456  28,850 28,900                                        545
 16,900 16,950  211  19,900 19,950                      285  22,900 22,950  368  25,900 25,950  457  28,900 28,950                                        546
 16,950 17,000  212  19,950 20,000                      286  22,950 23,000  370  25,950 26,000  459  28,950 29,000                                        548
            $17,000                          $20,000                          $23,000                         $26,000                          $29,000
 $17,000 $17,050  $213  $20,000 $20,050                 $288  $23,000 $23,050  $371  $26,000 $26,050  $460  $29,000 $29,050  $549
 17,050 17,100  214  20,050 20,100                      289  23,050 23,100  373  26,050 26,100  462  29,050 29,100  551
 17,100 17,150  216  20,100 20,150                      290  23,100 23,150  374  26,100 26,150  463  29,100 29,150  552
 17,150 17,200  217  20,150 20,200                      291  23,150 23,200  376  26,150 26,200  465  29,150 29,200  554
 17,200 17,250  218  20,200 20,250                      292  23,200 23,250  377  26,200 26,250  466  29,200 29,250  555
 17,250 17,300  219  20,250 20,300                      294  23,250 23,300  379  26,250 26,300  468  29,250 29,300  557
 17,300 17,350  221  20,300 20,350                      295  23,300 23,350  380  26,300 26,350  469  29,300 29,350  558
 17,350 17,400  222  20,350 20,400                      296  23,350 23,400  382  26,350 26,400  471  29,350 29,400  560
 17,400 17,450  223  20,400 20,450                      297  23,400 23,450  383  26,400 26,450  472  29,400 29,450  561
 17,450 17,500  224  20,450 20,500                      299  23,450 23,500  385  26,450 26,500  474  29,450 29,500  563
 17,500 17,550  226  20,500 20,550                      300  23,500 23,550  386  26,500 26,550  475  29,500 29,550  564
 17,550 17,600  227  20,550 20,600                      301  23,550 23,600  388  26,550 26,600  477  29,550 29,600  566
 17,600 17,650  228  20,600 20,650                      302  23,600 23,650  389  26,600 26,650  478  29,600 29,650  567
 17,650 17,700  229  20,650 20,700                      304  23,650 23,700  391  26,650 26,700  480  29,650 29,700  569
 17,700 17,750  231  20,700 20,750                      305  23,700 23,750  392  26,700 26,750  481  29,700 29,750  570
 17,750 17,800  232  20,750 20,800                      306  23,750 23,800  394  26,750 26,800  483  29,750 29,800  572
 17,800 17,850  233  20,800 20,850                      307  23,800 23,850  395  26,800 26,850  484  29,800 29,850  573
 17,850 17,900  234  20,850 20,900                      309  23,850 23,900  397  26,850 26,900  486  29,850 29,900  575
 17,900 17,950  236  20,900 20,950                      310  23,900 23,950  398  26,900 26,950  487  29,900 29,950  576
 17,950 18,000  237   20,950 21,000  311   23,950 24,000  399  26,950 27,000                                             489  29,950 30,000  578  
                                                                              - 37 -

- 38 -

                                                                  Back to Contents

                                             2016 Income Tax Table 1 for Ohio IT 1040
If your line 7 amount  is:       If your line 7 amount  is:       If your line 7 amount  is:       If your line 7 amount  is:       If your line 7 amount  is:
  At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:
            $30,000                          $33,000                          $36,000                          $39,000                          $42,000
 $30,000 $30,050  $579      $33,000 $33,050  $668  $36,000 $36,050  $757  $39,000 $39,050  $846                                      $42,000 $42,050  $935
 30,050 30,100  581         33,050 33,100  670  36,050 36,100  759  39,050 39,100  848                                               42,050 42,100  937
 30,100 30,150  582         33,100 33,150  671  36,100 36,150  760  39,100 39,150  849                                               42,100 42,150  938
 30,150 30,200  584         33,150 33,200  673  36,150 36,200  762  39,150 39,200  851                                               42,150 42,200  940
 30,200 30,250  585         33,200 33,250  674  36,200 36,250  763  39,200 39,250  852                                               42,200 42,250  942
 30,250 30,300  587         33,250 33,300  676  36,250 36,300  765  39,250 39,300  854                                               42,250 42,300  944
 30,300 30,350  588         33,300 33,350  677  36,300 36,350  766  39,300 39,350  855                                               42,300 42,350  945
 30,350 30,400  590         33,350 33,400  679  36,350 36,400  768  39,350 39,400  857                                               42,350 42,400  947
 30,400 30,450  591         33,400 33,450  680  36,400 36,450  769  39,400 39,450  858                                               42,400 42,450  949
 30,450 30,500  592         33,450 33,500  682  36,450 36,500  771  39,450 39,500  860                                               42,450 42,500  951
 30,500 30,550  594         33,500 33,550  683  36,500 36,550  772  39,500 39,550  861                                               42,500 42,550  952
 30,550 30,600  595         33,550 33,600  685  36,550 36,600  774  39,550 39,600  863                                               42,550 42,600  954
 30,600 30,650  597         33,600 33,650  686  36,600 36,650  775  39,600 39,650  864                                               42,600 42,650  956
 30,650 30,700  598         33,650 33,700  687  36,650 36,700  777  39,650 39,700  866                                               42,650 42,700  958
 30,700 30,750  600         33,700 33,750  689  36,700 36,750  778  39,700 39,750  867                                               42,700 42,750  959
 30,750 30,800  601         33,750 33,800  690  36,750 36,800  780  39,750 39,800  869                                               42,750 42,800  961
 30,800 30,850  603         33,800 33,850  692  36,800 36,850  781  39,800 39,850  870                                               42,800 42,850  963
 30,850 30,900  604         33,850 33,900  693  36,850 36,900  782  39,850 39,900  872                                               42,850 42,900  964
 30,900 30,950  606         33,900 33,950  695  36,900 36,950  784  39,900 39,950  873                                               42,900 42,950  966
 30,950 31,000  607         33,950 34,000  696  36,950 37,000  785  39,950 40,000  875                                               42,950 43,000  968
            $31,000                          $34,000                          $37,000                          $40,000                          $43,000
 $31,000 $31,050  $609      $34,000 $34,050  $698  $37,000 $37,050  $787  $40,000 $40,050  $876                                      $43,000 $43,050  $970
 31,050 31,100  610         34,050 34,100  699  37,050 37,100  788  40,050 40,100  878                                               43,050 43,100  971
 31,100 31,150  612         34,100 34,150  701  37,100 37,150  790  40,100 40,150  879                                               43,100 43,150  973
 31,150 31,200  613         34,150 34,200  702  37,150 37,200  791  40,150 40,200  880                                               43,150 43,200  975
 31,200 31,250  615         34,200 34,250  704  37,200 37,250  793  40,200 40,250  882                                               43,200 43,250  977
 31,250 31,300  616         34,250 34,300  705  37,250 37,300  794  40,250 40,300  883                                               43,250 43,300  978
 31,300 31,350  618         34,300 34,350  707  37,300 37,350  796  40,300 40,350  885                                               43,300 43,350  980
 31,350 31,400  619         34,350 34,400  708  37,350 37,400  797  40,350 40,400  886                                               43,350 43,400  982
 31,400 31,450  621         34,400 34,450  710  37,400 37,450  799  40,400 40,450  888                                               43,400 43,450  984
 31,450 31,500  622         34,450 34,500  711  37,450 37,500  800  40,450 40,500  889                                               43,450 43,500  985
 31,500 31,550  624         34,500 34,550  713  37,500 37,550  802  40,500 40,550  891                                               43,500 43,550  987
 31,550 31,600  625         34,550 34,600  714  37,550 37,600  803  40,550 40,600  892                                               43,550 43,600  989
 31,600 31,650  627         34,600 34,650  716  37,600 37,650  805  40,600 40,650  894                                               43,600 43,650  990
 31,650 31,700  628         34,650 34,700  717  37,650 37,700  806  40,650 40,700  895                                               43,650 43,700  992
 31,700 31,750  630         34,700 34,750  719  37,700 37,750  808  40,700 40,750  897                                               43,700 43,750  994
 31,750 31,800  631         34,750 34,800  720  37,750 37,800  809  40,750 40,800  898                                               43,750 43,800  996
 31,800 31,850  633         34,800 34,850  722  37,800 37,850  811  40,800 40,850  900                                               43,800 43,850  997
 31,850 31,900  634         34,850 34,900  723  37,850 37,900  812  40,850 40,900  901                                               43,850 43,900  999
 31,900 31,950  636         34,900 34,950  725  37,900 37,950  814  40,900 40,950  903                                               43,900 43,950 1,001
 31,950 32,000  637         34,950 35,000  726  37,950 38,000  815  40,950 41,000  904                                               43,950 44,000 1,003
            $32,000                          $35,000                          $38,000                          $41,000                          $44,000
 $32,000 $32,050  $639      $35,000 $35,050  $728  $38,000 $38,050  $817  $41,000 $41,050  $906                                      $44,000 $44,050 $1,004
 32,050 32,100  640         35,050 35,100  729  38,050 38,100  818  41,050 41,100  907                                               44,050 44,100 1,006
 32,100 32,150  641         35,100 35,150  731  38,100 38,150  820  41,100 41,150  909                                               44,100 44,150 1,008
 32,150 32,200  643         35,150 35,200  732  38,150 38,200  821  41,150 41,200  910                                               44,150 44,200 1,010
 32,200 32,250  644         35,200 35,250  734  38,200 38,250  823  41,200 41,250  912                                               44,200 44,250 1,011
 32,250 32,300  646         35,250 35,300  735  38,250 38,300  824  41,250 41,300  913                                               44,250 44,300 1,013
 32,300 32,350  647         35,300 35,350  736  38,300 38,350  826  41,300 41,350  915                                               44,300 44,350 1,015
 32,350 32,400  649         35,350 35,400  738  38,350 38,400  827  41,350 41,400  916                                               44,350 44,400 1,016
 32,400 32,450  650         35,400 35,450  739  38,400 38,450  829  41,400 41,450  918                                               44,400 44,450 1,018
 32,450 32,500  652         35,450 35,500  741  38,450 38,500  830  41,450 41,500  919                                               44,450 44,500 1,020
 32,500 32,550  653         35,500 35,550  742  38,500 38,550  831  41,500 41,550  921                                               44,500 44,550 1,022
 32,550 32,600  655         35,550 35,600  744  38,550 38,600  833  41,550 41,600  922                                               44,550 44,600 1,023
 32,600 32,650  656         35,600 35,650  745  38,600 38,650  834  41,600 41,650  924                                               44,600 44,650 1,025
 32,650 32,700  658         35,650 35,700  747  38,650 38,700  836  41,650 41,700  925                                               44,650 44,700 1,027
 32,700 32,750  659         35,700 35,750  748  38,700 38,750  837  41,700 41,750  926   44,700 44,750 1,029
 32,750 32,800  661         35,750 35,800  750  38,750 38,800  839  41,750 41,800  928                                               44,750 44,800 1,030
 32,800 32,850  662         35,800 35,850  751  38,800 38,850  840  41,800 41,850  929                                               44,800 44,850 1,032
 32,850 32,900  664         35,850 35,900  753  38,850 38,900  842  41,850 41,900  931                                               44,850 44,900 1,034
 32,900 32,950  665         35,900 35,950  754  38,900 38,950  843  41,900 41,950  932                                               44,900 44,950 1,036
 32,950 33,000  667  35,950 36,000  756  38,950 39,000  845   41,950 42,000  934   44,950 45,000 1,037 
                                                                              - 38 -

- 39 -

                                                       Back to Contents

                                            2016 Income Tax Table 1 for Ohio IT 1040
 If your line 7 amount  is: If your line 7 amount  is: If your line 7 amount  is:        If your line 7 amount  is:      If your line 7 amount  is:
  At least: Less than: Ohio tax:  At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:
            $45,000                         $48,000                          $51,000                          $54,000                          $57,000
 $45,000 $45,050 $1,039 $48,000 $48,050 $1,143  $51,000 $51,050 $1,247  $54,000 $54,050 $1,351  $57,000 $57,050 $1,455
 45,050 45,100 1,041  48,050 48,100 1,145  51,050 51,100 1,249  54,050 54,100 1,353  57,050 57,100 1,457
 45,100 45,150 1,042  48,100 48,150 1,146  51,100 51,150 1,250  54,100 54,150 1,354  57,100 57,150 1,458
 45,150 45,200 1,044  48,150 48,200 1,148  51,150 51,200 1,252  54,150 54,200 1,356  57,150 57,200 1,460
 45,200 45,250 1,046  48,200 48,250 1,150  51,200 51,250 1,254  54,200 54,250 1,358  57,200 57,250 1,462
 45,250 45,300 1,048  48,250 48,300 1,152  51,250 51,300 1,256  54,250 54,300 1,359  57,250 57,300 1,463
 45,300 45,350 1,049  48,300 48,350 1,153  51,300 51,350 1,257  54,300 54,350 1,361  57,300 57,350 1,465
 45,350 45,400 1,051  48,350 48,400 1,155  51,350 51,400 1,259  54,350 54,400 1,363  57,350 57,400 1,467
 45,400 45,450 1,053  48,400 48,450 1,157  51,400 51,450 1,261  54,400 54,450 1,365  57,400 57,450 1,469
 45,450 45,500 1,055  48,450 48,500 1,159  51,450 51,500 1,262  54,450 54,500 1,366  57,450 57,500 1,470
 45,500 45,550 1,056  48,500 48,550 1,160  51,500 51,550 1,264  54,500 54,550 1,368  57,500 57,550 1,472
 45,550 45,600 1,058  48,550 48,600 1,162  51,550 51,600 1,266  54,550 54,600 1,370  57,550 57,600 1,474
 45,600 45,650 1,060  48,600 48,650 1,164  51,600 51,650 1,268  54,600 54,650 1,372  57,600 57,650 1,476
 45,650 45,700 1,062  48,650 48,700 1,165  51,650 51,700 1,269  54,650 54,700 1,373  57,650 57,700 1,477
 45,700 45,750 1,063  48,700 48,750 1,167  51,700 51,750 1,271  54,700 54,750 1,375  57,700 57,750 1,479
 45,750 45,800 1,065  48,750 48,800 1,169  51,750 51,800 1,273  54,750 54,800 1,377  57,750 57,800 1,481
 45,800 45,850 1,067  48,800 48,850 1,171  51,800 51,850 1,275  54,800 54,850 1,379  57,800 57,850 1,483
 45,850 45,900 1,068  48,850 48,900 1,172  51,850 51,900 1,276  54,850 54,900 1,380  57,850 57,900 1,484
 45,900 45,950 1,070  48,900 48,950 1,174  51,900 51,950 1,278  54,900 54,950 1,382  57,900 57,950 1,486
 45,950 46,000 1,072  48,950 49,000 1,176  51,950 52,000 1,280  54,950 55,000 1,384  57,950 58,000 1,488
            $46,000                         $49,000                          $52,000                          $55,000                          $58,000
 $46,000 $46,050 $1,074  $49,000 $49,050 $1,178  $52,000 $52,050 $1,282  $55,000 $55,050 $1,385  $58,000 $58,050 $1,489
 46,050 46,100 1,075  49,050 49,100 1,179  52,050 52,100 1,283  55,050 55,100 1,387  58,050 58,100 1,491
 46,100 46,150 1,077  49,100 49,150 1,181  52,100 52,150 1,285  55,100 55,150 1,389  58,100 58,150 1,493
 46,150 46,200 1,079  49,150 49,200 1,183  52,150 52,200 1,287  55,150 55,200 1,391  58,150 58,200 1,495
 46,200 46,250 1,081  49,200 49,250 1,185  52,200 52,250 1,288  55,200 55,250 1,392  58,200 58,250 1,496
 46,250 46,300 1,082  49,250 49,300 1,186  52,250 52,300 1,290  55,250 55,300 1,394  58,250 58,300 1,498
 46,300 46,350 1,084  49,300 49,350 1,188  52,300 52,350 1,292  55,300 55,350 1,396  58,300 58,350 1,500
 46,350 46,400 1,086  49,350 49,400 1,190  52,350 52,400 1,294  55,350 55,400 1,398  58,350 58,400 1,502
 46,400 46,450 1,087  49,400 49,450 1,191  52,400 52,450 1,295  55,400 55,450 1,399  58,400 58,450 1,503
 46,450 46,500 1,089  49,450 49,500 1,193  52,450 52,500 1,297  55,450 55,500 1,401  58,450 58,500 1,505
 46,500 46,550 1,091  49,500 49,550 1,195  52,500 52,550 1,299  55,500 55,550 1,403  58,500 58,550 1,507
 46,550 46,600 1,093  49,550 49,600 1,197  52,550 52,600 1,301  55,550 55,600 1,405  58,550 58,600 1,508
 46,600 46,650 1,094  49,600 49,650 1,198  52,600 52,650 1,302  55,600 55,650 1,406  58,600 58,650 1,510
 46,650 46,700 1,096  49,650 49,700 1,200  52,650 52,700 1,304  55,650 55,700 1,408  58,650 58,700 1,512
 46,700 46,750 1,098  49,700 49,750 1,202  52,700 52,750 1,306  55,700 55,750 1,410  58,700 58,750 1,514
 46,750 46,800 1,100  49,750 49,800 1,204  52,750 52,800 1,308  55,750 55,800 1,411  58,750 58,800 1,515
 46,800 46,850 1,101  49,800 49,850 1,205  52,800 52,850 1,309  55,800 55,850 1,413  58,800 58,850 1,517
 46,850 46,900 1,103  49,850 49,900 1,207  52,850 52,900 1,311  55,850 55,900 1,415  58,850 58,900 1,519
 46,900 46,950 1,105  49,900 49,950 1,209  52,900 52,950 1,313  55,900 55,950 1,417  58,900 58,950 1,521
 46,950 47,000 1,107  49,950 50,000 1,210  52,950 53,000 1,314  55,950 56,000 1,418  58,950 59,000 1,522
            $47,000                         $50,000                          $53,000                          $56,000                          $59,000
 $47,000 $47,050 $1,108  $50,000 $50,050 $1,212  $53,000 $53,050 $1,316  $56,000 $56,050 $1,420  $59,000 $59,050 $1,524
 47,050 47,100 1,110  50,050 50,100 1,214  53,050 53,100 1,318  56,050 56,100 1,422  59,050 59,100 1,526
 47,100 47,150 1,112  50,100 50,150 1,216  53,100 53,150 1,320  56,100 56,150 1,424  59,100 59,150 1,528
 47,150 47,200 1,113  50,150 50,200 1,217  53,150 53,200 1,321  56,150 56,200 1,425  59,150 59,200 1,529
 47,200 47,250 1,115  50,200 50,250 1,219  53,200 53,250 1,323  56,200 56,250 1,427  59,200 59,250 1,531
 47,250 47,300 1,117  50,250 50,300 1,221  53,250 53,300 1,325  56,250 56,300 1,429  59,250 59,300 1,533
 47,300 47,350 1,119  50,300 50,350 1,223  53,300 53,350 1,327  56,300 56,350 1,431  59,300 59,350 1,534
 47,350 47,400 1,120  50,350 50,400 1,224  53,350 53,400 1,328  56,350 56,400 1,432  59,350 59,400 1,536
 47,400 47,450 1,122  50,400 50,450 1,226  53,400 53,450 1,330  56,400 56,450 1,434  59,400 59,450 1,538
 47,450 47,500 1,124  50,450 50,500 1,228  53,450 53,500 1,332  56,450 56,500 1,436  59,450 59,500 1,540
 47,500 47,550 1,126  50,500 50,550 1,230  53,500 53,550 1,334  56,500 56,550 1,437  59,500 59,550 1,541
 47,550 47,600 1,127  50,550 50,600 1,231  53,550 53,600 1,335  56,550 56,600 1,439  59,550 59,600 1,543
 47,600 47,650 1,129  50,600 50,650 1,233  53,600 53,650 1,337  56,600 56,650 1,441  59,600 59,650 1,545
 47,650 47,700 1,131  50,650 50,700 1,235  53,650 53,700 1,339  56,650 56,700 1,443  59,650 59,700 1,547
 47,700 47,750 1,133  50,700 50,750 1,236  53,700 53,750 1,340  56,700 56,750 1,444  59,700 59,750 1,548
 47,750 47,800 1,134  50,750 50,800 1,238  53,750 53,800 1,342  56,750 56,800 1,446  59,750 59,800 1,550
 47,800 47,850 1,136  50,800 50,850 1,240  53,800 53,850 1,344  56,800 56,850 1,448  59,800 59,850 1,552
 47,850 47,900 1,138  50,850 50,900 1,242  53,850 53,900 1,346  56,850 56,900 1,450  59,850 59,900 1,554
 47,900 47,950 1,139  50,900 50,950 1,243  53,900 53,950 1,347  56,900 56,950 1,451  59,900 59,950 1,555
 47,950 48,000 1,141  50,950 51,000 1,245   53,950 54,000 1,349   56,950 57,000 1,453  59,950 60,000 1,557 
                                                                             - 39 -

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                                                        Back to Contents

                                             2016 Income Tax Table 1 for Ohio IT 1040
If your line 7 amount  is: If your line 7 amount  is:   If your line 7 amount  is:       If your line 7 amount  is:       If your line 7 amount  is:
  At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:
            $60,000                          $63,000                          $66,000                          $69,000                          $72,000
 $60,000 $60,050 $1,559  $63,000 $63,050 $1,663  $66,000 $66,050 $1,767  $69,000 $69,050 $1,871                            $72,000 $72,050 $1,975
 60,050 60,100 1,560  63,050 63,100 1,664  66,050 66,100 1,768  69,050 69,100 1,872                                        72,050 72,100 1,976
 60,100 60,150 1,562  63,100 63,150 1,666  66,100 66,150 1,770  69,100 69,150 1,874                                        72,100 72,150 1,978
 60,150 60,200 1,564  63,150 63,200 1,668  66,150 66,200 1,772  69,150 69,200 1,876                                        72,150 72,200 1,980
 60,200 60,250 1,566  63,200 63,250 1,670  66,200 66,250 1,774  69,200 69,250 1,878                                        72,200 72,250 1,981
 60,250 60,300 1,567  63,250 63,300 1,671  66,250 66,300 1,775  69,250 69,300 1,879                                        72,250 72,300 1,983
 60,300 60,350 1,569  63,300 63,350 1,673  66,300 66,350 1,777  69,300 69,350 1,881                                        72,300 72,350 1,985
 60,350 60,400 1,571  63,350 63,400 1,675  66,350 66,400 1,779  69,350 69,400 1,883                                        72,350 72,400 1,987
 60,400 60,450 1,573  63,400 63,450 1,677  66,400 66,450 1,780  69,400 69,450 1,884                                        72,400 72,450 1,988
 60,450 60,500 1,574  63,450 63,500 1,678  66,450 66,500 1,782  69,450 69,500 1,886                                        72,450 72,500 1,990
 60,500 60,550 1,576  63,500 63,550 1,680  66,500 66,550 1,784  69,500 69,550 1,888                                        72,500 72,550 1,992
 60,550 60,600 1,578  63,550 63,600 1,682  66,550 66,600 1,786  69,550 69,600 1,890                                        72,550 72,600 1,994
 60,600 60,650 1,580  63,600 63,650 1,683  66,600 66,650 1,787  69,600 69,650 1,891                                        72,600 72,650 1,995
 60,650 60,700 1,581  63,650 63,700 1,685  66,650 66,700 1,789  69,650 69,700 1,893                                        72,650 72,700 1,997
 60,700 60,750 1,583  63,700 63,750 1,687  66,700 66,750 1,791  69,700 69,750 1,895                                        72,700 72,750 1,999
 60,750 60,800 1,585  63,750 63,800 1,689  66,750 66,800 1,793  69,750 69,800 1,897                                        72,750 72,800 2,001
 60,800 60,850 1,586  63,800 63,850 1,690  66,800 66,850 1,794  69,800 69,850 1,898                                        72,800 72,850 2,002
 60,850 60,900 1,588  63,850 63,900 1,692  66,850 66,900 1,796  69,850 69,900 1,900                                        72,850 72,900 2,004
 60,900 60,950 1,590  63,900 63,950 1,694  66,900 66,950 1,798  69,900 69,950 1,902                                        72,900 72,950 2,006
 60,950 61,000 1,592  63,950 64,000 1,696  66,950 67,000 1,800  69,950 70,000 1,903                                        72,950 73,000 2,007
            $61,000                          $64,000                          $67,000                          $70,000                          $73,000
 $61,000 $61,050 $1,593  $64,000 $64,050 $1,697  $67,000 $67,050 $1,801  $70,000 $70,050 $1,905                            $73,000 $73,050 $2,009
 61,050 61,100 1,595  64,050 64,100 1,699  67,050 67,100 1,803  70,050 70,100 1,907                                        73,050 73,100 2,011
 61,100 61,150 1,597  64,100 64,150 1,701  67,100 67,150 1,805  70,100 70,150 1,909                                        73,100 73,150 2,013
 61,150 61,200 1,599  64,150 64,200 1,703  67,150 67,200 1,806  70,150 70,200 1,910                                        73,150 73,200 2,014
 61,200 61,250 1,600  64,200 64,250 1,704  67,200 67,250 1,808  70,200 70,250 1,912                                        73,200 73,250 2,016
 61,250 61,300 1,602  64,250 64,300 1,706  67,250 67,300 1,810  70,250 70,300 1,914                                        73,250 73,300 2,018
 61,300 61,350 1,604  64,300 64,350 1,708  67,300 67,350 1,812  70,300 70,350 1,916                                        73,300 73,350 2,020
 61,350 61,400 1,606  64,350 64,400 1,709  67,350 67,400 1,813  70,350 70,400 1,917                                        73,350 73,400 2,021
 61,400 61,450 1,607  64,400 64,450 1,711  67,400 67,450 1,815  70,400 70,450 1,919                                        73,400 73,450 2,023
 61,450 61,500 1,609  64,450 64,500 1,713  67,450 67,500 1,817  70,450 70,500 1,921                                        73,450 73,500 2,025
 61,500 61,550 1,611  64,500 64,550 1,715  67,500 67,550 1,819  70,500 70,550 1,923                                        73,500 73,550 2,027
 61,550 61,600 1,612  64,550 64,600 1,716  67,550 67,600 1,820  70,550 70,600 1,924                                        73,550 73,600 2,028
 61,600 61,650 1,614  64,600 64,650 1,718  67,600 67,650 1,822  70,600 70,650 1,926                                        73,600 73,650 2,030
 61,650 61,700 1,616  64,650 64,700 1,720  67,650 67,700 1,824  70,650 70,700 1,928                                        73,650 73,700 2,032
 61,700 61,750 1,618  64,700 64,750 1,722  67,700 67,750 1,826  70,700 70,750 1,929                                        73,700 73,750 2,033
 61,750 61,800 1,619  64,750 64,800 1,723  67,750 67,800 1,827  70,750 70,800 1,931                                        73,750 73,800 2,035
 61,800 61,850 1,621  64,800 64,850 1,725  67,800 67,850 1,829  70,800 70,850 1,933                                        73,800 73,850 2,037
 61,850 61,900 1,623  64,850 64,900 1,727  67,850 67,900 1,831  70,850 70,900 1,935                                        73,850 73,900 2,039
 61,900 61,950 1,625  64,900 64,950 1,729  67,900 67,950 1,832  70,900 70,950 1,936                                        73,900 73,950 2,040
 61,950 62,000 1,626  64,950 65,000 1,730  67,950 68,000 1,834  70,950 71,000 1,938                                        73,950 74,000 2,042
            $62,000                          $65,000                          $68,000                          $71,000                          $74,000
 $62,000 $62,050 $1,628  $65,000 $65,050 $1,732  $68,000 $68,050 $1,836  $71,000 $71,050 $1,940                            $74,000 $74,050 $2,044
 62,050 62,100 1,630  65,050 65,100 1,734  68,050 68,100 1,838  71,050 71,100 1,942                                        74,050 74,100 2,046
 62,100 62,150 1,631  65,100 65,150 1,735  68,100 68,150 1,839  71,100 71,150 1,943                                        74,100 74,150 2,047
 62,150 62,200 1,633  65,150 65,200 1,737  68,150 68,200 1,841  71,150 71,200 1,945                                        74,150 74,200 2,049
 62,200 62,250 1,635  65,200 65,250 1,739  68,200 68,250 1,843  71,200 71,250 1,947                                        74,200 74,250 2,051
 62,250 62,300 1,637  65,250 65,300 1,741  68,250 68,300 1,845  71,250 71,300 1,949                                        74,250 74,300 2,052
 62,300 62,350 1,638  65,300 65,350 1,742  68,300 68,350 1,846  71,300 71,350 1,950                                        74,300 74,350 2,054
 62,350 62,400 1,640  65,350 65,400 1,744  68,350 68,400 1,848  71,350 71,400 1,952                                        74,350 74,400 2,056
 62,400 62,450 1,642  65,400 65,450 1,746  68,400 68,450 1,850  71,400 71,450 1,954                                        74,400 74,450 2,058
 62,450 62,500 1,644  65,450 65,500 1,748  68,450 68,500 1,852  71,450 71,500 1,955                                        74,450 74,500 2,059
 62,500 62,550 1,645  65,500 65,550 1,749  68,500 68,550 1,853  71,500 71,550 1,957                                        74,500 74,550 2,061
 62,550 62,600 1,647  65,550 65,600 1,751  68,550 68,600 1,855  71,550 71,600 1,959                                        74,550 74,600 2,063
 62,600 62,650 1,649  65,600 65,650 1,753  68,600 68,650 1,857  71,600 71,650 1,961                                        74,600 74,650 2,065
 62,650 62,700 1,651  65,650 65,700 1,755  68,650 68,700 1,858  71,650 71,700 1,962                                        74,650 74,700 2,066
 62,700 62,750 1,652  65,700 65,750 1,756  68,700 68,750 1,860  71,700 71,750 1,964                                        74,700 74,750 2,068
 62,750 62,800 1,654  65,750 65,800 1,758  68,750 68,800 1,862  71,750 71,800 1,966                                        74,750 74,800 2,070
 62,800 62,850 1,656  65,800 65,850 1,760  68,800 68,850 1,864  71,800 71,850 1,968                                        74,800 74,850 2,072
 62,850 62,900 1,657  65,850 65,900 1,761  68,850 68,900 1,865  71,850 71,900 1,969                                        74,850 74,900 2,073
 62,900 62,950 1,659  65,900 65,950 1,763  68,900 68,950 1,867  71,900 71,950 1,971                                        74,900 74,950 2,075
 62,950 63,000 1,661  65,950 66,000 1,765   68,950 69,000 1,869   71,950 72,000 1,973  74,950 75,000 2,077 
                                                                              - 40 -

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                                                        Back to Contents
                                             2016 Income Tax Table 1 for Ohio IT 1040
If your line 7 amount  is: If your line 7 amount  is:   If your line 7 amount  is:       If your line 7 amount  is:       If your line 7 amount  is:
  At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:
            $75,000                          $78,000                          $81,000                          $84,000                          $87,000
 $75,000 $75,050 $2,078  $78,000 $78,050 $2,182  $81,000 $81,050 $2,286  $84,000 $84,050 $2,390  $87,000 $87,050 $2,508
 75,050 75,100 2,080  78,050 78,100 2,184  81,050 81,100 2,288  84,050 84,100 2,392  87,050 87,100 2,510
 75,100 75,150 2,082  78,100 78,150 2,186  81,100 81,150 2,290  84,100 84,150 2,394  87,100 87,150 2,512
 75,150 75,200 2,084  78,150 78,200 2,188  81,150 81,200 2,292  84,150 84,200 2,396  87,150 87,200 2,514
 75,200 75,250 2,085  78,200 78,250 2,189  81,200 81,250 2,293  84,200 84,250 2,397  87,200 87,250 2,516
 75,250 75,300 2,087  78,250 78,300 2,191  81,250 81,300 2,295  84,250 84,300 2,399  87,250 87,300 2,518
 75,300 75,350 2,089  78,300 78,350 2,193  81,300 81,350 2,297  84,300 84,350 2,401  87,300 87,350 2,520
 75,350 75,400 2,091  78,350 78,400 2,195  81,350 81,400 2,299  84,350 84,400 2,403  87,350 87,400 2,522
 75,400 75,450 2,092  78,400 78,450 2,196  81,400 81,450 2,300  84,400 84,450 2,405  87,400 87,450 2,524
 75,450 75,500 2,094  78,450 78,500 2,198  81,450 81,500 2,302  84,450 84,500 2,407  87,450 87,500 2,526
 75,500 75,550 2,096  78,500 78,550 2,200  81,500 81,550 2,304  84,500 84,550 2,409  87,500 87,550 2,528
 75,550 75,600 2,098  78,550 78,600 2,201  81,550 81,600 2,305  84,550 84,600 2,411  87,550 87,600 2,530
 75,600 75,650 2,099  78,600 78,650 2,203  81,600 81,650 2,307  84,600 84,650 2,413  87,600 87,650 2,532
 75,650 75,700 2,101  78,650 78,700 2,205  81,650 81,700 2,309  84,650 84,700 2,415  87,650 87,700 2,534
 75,700 75,750 2,103  78,700 78,750 2,207  81,700 81,750 2,311  84,700 84,750 2,417  87,700 87,750 2,536
 75,750 75,800 2,104  78,750 78,800 2,208  81,750 81,800 2,312  84,750 84,800 2,419  87,750 87,800 2,538
 75,800 75,850 2,106  78,800 78,850 2,210  81,800 81,850 2,314  84,800 84,850 2,421  87,800 87,850 2,540
 75,850 75,900 2,108  78,850 78,900 2,212  81,850 81,900 2,316  84,850 84,900 2,423  87,850 87,900 2,542
 75,900 75,950 2,110  78,900 78,950 2,214  81,900 81,950 2,318  84,900 84,950 2,425  87,900 87,950 2,544
 75,950 76,000 2,111  78,950 79,000 2,215  81,950 82,000 2,319  84,950 85,000 2,427  87,950 88,000 2,546
            $76,000                          $79,000                          $82,000                          $85,000                          $88,000
 $76,000 $76,050 $2,113  $79,000 $79,050 $2,217  $82,000 $82,050 $2,321  $85,000 $85,050 $2,429  $88,000 $88,050 $2,548
 76,050 76,100 2,115  79,050 79,100 2,219  82,050 82,100 2,323  85,050 85,100 2,431  88,050 88,100 2,550
 76,100 76,150 2,117  79,100 79,150 2,221  82,100 82,150 2,324  85,100 85,150 2,433  88,100 88,150 2,552
 76,150 76,200 2,118  79,150 79,200 2,222  82,150 82,200 2,326  85,150 85,200 2,435  88,150 88,200 2,554
 76,200 76,250 2,120  79,200 79,250 2,224  82,200 82,250 2,328  85,200 85,250 2,437  88,200 88,250 2,556
 76,250 76,300 2,122  79,250 79,300 2,226  82,250 82,300 2,330  85,250 85,300 2,439  88,250 88,300 2,558
 76,300 76,350 2,124  79,300 79,350 2,227  82,300 82,350 2,331  85,300 85,350 2,441  88,300 88,350 2,560
 76,350 76,400 2,125  79,350 79,400 2,229  82,350 82,400 2,333  85,350 85,400 2,443  88,350 88,400 2,562
 76,400 76,450 2,127  79,400 79,450 2,231  82,400 82,450 2,335  85,400 85,450 2,445  88,400 88,450 2,564
 76,450 76,500 2,129  79,450 79,500 2,233  82,450 82,500 2,337  85,450 85,500 2,447  88,450 88,500 2,566
 76,500 76,550 2,130  79,500 79,550 2,234  82,500 82,550 2,338  85,500 85,550 2,449  88,500 88,550 2,568
 76,550 76,600 2,132  79,550 79,600 2,236  82,550 82,600 2,340  85,550 85,600 2,451  88,550 88,600 2,570
 76,600 76,650 2,134  79,600 79,650 2,238  82,600 82,650 2,342  85,600 85,650 2,453  88,600 88,650 2,572
 76,650 76,700 2,136  79,650 79,700 2,240  82,650 82,700 2,344  85,650 85,700 2,455  88,650 88,700 2,574
 76,700 76,750 2,137  79,700 79,750 2,241  82,700 82,750 2,345  85,700 85,750 2,457  88,700 88,750 2,576
 76,750 76,800 2,139  79,750 79,800 2,243  82,750 82,800 2,347  85,750 85,800 2,459  88,750 88,800 2,578
 76,800 76,850 2,141  79,800 79,850 2,245  82,800 82,850 2,349  85,800 85,850 2,461  88,800 88,850 2,580
 76,850 76,900 2,143  79,850 79,900 2,247  82,850 82,900 2,350  85,850 85,900 2,463  88,850 88,900 2,582
 76,900 76,950 2,144  79,900 79,950 2,248  82,900 82,950 2,352  85,900 85,950 2,465  88,900 88,950 2,584
 76,950 77,000 2,146  79,950 80,000 2,250  82,950 83,000 2,354  85,950 86,000 2,467  88,950 89,000 2,585
            $77,000                          $80,000                          $83,000                          $86,000                          $89,000
 $77,000 $77,050 $2,148  $80,000 $80,050 $2,252  $83,000 $83,050 $2,356  $86,000 $86,050 $2,469  $89,000 $89,050 $2,587
 77,050 77,100 2,150  80,050 80,100 2,253  83,050 83,100 2,357  86,050 86,100 2,471  89,050 89,100 2,589
 77,100 77,150 2,151  80,100 80,150 2,255  83,100 83,150 2,359  86,100 86,150 2,473  89,100 89,150 2,591
 77,150 77,200 2,153  80,150 80,200 2,257  83,150 83,200 2,361  86,150 86,200 2,475  89,150 89,200 2,593
 77,200 77,250 2,155  80,200 80,250 2,259  83,200 83,250 2,363  86,200 86,250 2,477  89,200 89,250 2,595
 77,250 77,300 2,156  80,250 80,300 2,260  83,250 83,300 2,364  86,250 86,300 2,479  89,250 89,300 2,597
 77,300 77,350 2,158  80,300 80,350 2,262  83,300 83,350 2,366  86,300 86,350 2,481  89,300 89,350 2,599
 77,350 77,400 2,160  80,350 80,400 2,264  83,350 83,400 2,368  86,350 86,400 2,483  89,350 89,400 2,601
 77,400 77,450 2,162  80,400 80,450 2,266  83,400 83,450 2,370  86,400 86,450 2,485  89,400 89,450 2,603
 77,450 77,500 2,163  80,450 80,500 2,267  83,450 83,500 2,371  86,450 86,500 2,486  89,450 89,500 2,605
 77,500 77,550 2,165  80,500 80,550 2,269  83,500 83,550 2,373  86,500 86,550 2,488  89,500 89,550 2,607
 77,550 77,600 2,167  80,550 80,600 2,271  83,550 83,600 2,375  86,550 86,600 2,490  89,550 89,600 2,609
 77,600 77,650 2,169  80,600 80,650 2,273  83,600 83,650 2,376  86,600 86,650 2,492  89,600 89,650 2,611
 77,650 77,700 2,170  80,650 80,700 2,274  83,650 83,700 2,378  86,650 86,700 2,494  89,650 89,700 2,613
 77,700 77,750 2,172  80,700 80,750 2,276  83,700 83,750 2,380  86,700 86,750 2,496  89,700 89,750 2,615
 77,750 77,800 2,174  80,750 80,800 2,278  83,750 83,800 2,382  86,750 86,800 2,498  89,750 89,800 2,617
 77,800 77,850 2,176  80,800 80,850 2,279  83,800 83,850 2,383  86,800 86,850 2,500  89,800 89,850 2,619
 77,850 77,900 2,177  80,850 80,900 2,281  83,850 83,900 2,385  86,850 86,900 2,502  89,850 89,900 2,621
 77,900 77,950 2,179  80,900 80,950 2,283  83,900 83,950 2,387  86,900 86,950 2,504  89,900 89,950 2,623
 77,950 78,000 2,181  80,950 81,000 2,285   83,950 84,000 2,389  86,950 87,000 2,506   89,950 90,000 2,625  

                                                                              - 41 -

- 42 -

                                                               Back to Contents

                                            2016 Income Tax Table 1 for Ohio IT 1040
   If your line 7 amount  is: If your line 7 amount  is:    If your line 7 amount  is:  If your line 7 amount  is:          If your line 7 amount  is:
  At least: Less than: Ohio tax:  At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:
            $90,000                         $92,000                          $94,000                          $96,000                          $98,000
 $90,000 $90,050 $2,627  $92,000 $92,050 $2,706  $94,000 $94,050 $2,785  $96,000 $96,050 $2,865  $98,000 $98,050 $2,944
 90,050 90,100 2,629  92,050 92,100 2,708  94,050 94,100 2,787  96,050 96,100 2,867  98,050 98,100 2,946
 90,100 90,150 2,631  92,100 92,150 2,710  94,100 94,150 2,789  96,100 96,150 2,869  98,100 98,150 2,948
 90,150 90,200 2,633  92,150 92,200 2,712  94,150 94,200 2,791  96,150 96,200 2,871  98,150 98,200 2,950
 90,200 90,250 2,635  92,200 92,250 2,714  94,200 94,250 2,793  96,200 96,250 2,873  98,200 98,250 2,952
 90,250 90,300 2,637  92,250 92,300 2,716  94,250 94,300 2,795  96,250 96,300 2,875  98,250 98,300 2,954
 90,300 90,350 2,639  92,300 92,350 2,718  94,300 94,350 2,797  96,300 96,350 2,877  98,300 98,350 2,956
 90,350 90,400 2,641  92,350 92,400 2,720  94,350 94,400 2,799  96,350 96,400 2,879  98,350 98,400 2,958
 90,400 90,450 2,643  92,400 92,450 2,722  94,400 94,450 2,801  96,400 96,450 2,881  98,400 98,450 2,960
 90,450 90,500 2,645  92,450 92,500 2,724  94,450 94,500 2,803  96,450 96,500 2,882  98,450 98,500 2,962
 90,500 90,550 2,647  92,500 92,550 2,726  94,500 94,550 2,805  96,500 96,550 2,884  98,500 98,550 2,964
 90,550 90,600 2,649  92,550 92,600 2,728  94,550 94,600 2,807  96,550 96,600 2,886  98,550 98,600 2,966
 90,600 90,650 2,651  92,600 92,650 2,730  94,600 94,650 2,809  96,600 96,650 2,888  98,600 98,650 2,968
 90,650 90,700 2,653  92,650 92,700 2,732  94,650 94,700 2,811  96,650 96,700 2,890  98,650 98,700 2,970
 90,700 90,750 2,655  92,700 92,750 2,734  94,700 94,750 2,813  96,700 96,750 2,892  98,700 98,750 2,972
 90,750 90,800 2,657  92,750 92,800 2,736  94,750 94,800 2,815  96,750 96,800 2,894  98,750 98,800 2,974
 90,800 90,850 2,659  92,800 92,850 2,738  94,800 94,850 2,817  96,800 96,850 2,896  98,800 98,850 2,976
 90,850 90,900 2,661  92,850 92,900 2,740  94,850 94,900 2,819  96,850 96,900 2,898  98,850 98,900 2,978
 90,900 90,950 2,663  92,900 92,950 2,742  94,900 94,950 2,821  96,900 96,950 2,900  98,900 98,950 2,980
 90,950 91,000 2,665  92,950 93,000 2,744  94,950 95,000 2,823  96,950 97,000 2,902  98,950 99,000 2,981
            $91,000                         $93,000                          $95,000                          $97,000                          $99,000
 $91,000 $91,050 $2,667  $93,000 $93,050 $2,746  $95,000 $95,050 $2,825  $97,000 $97,050 $2,904  $99,000 $99,050 $2,983
 91,050 91,100 2,669  93,050 93,100 2,748  95,050 95,100 2,827  97,050 97,100 2,906  99,050 99,100 2,985
 91,100 91,150 2,671  93,100 93,150 2,750  95,100 95,150 2,829  97,100 97,150 2,908  99,100 99,150 2,987
 91,150 91,200 2,673  93,150 93,200 2,752  95,150 95,200 2,831  97,150 97,200 2,910  99,150 99,200 2,989
 91,200 91,250 2,675  93,200 93,250 2,754  95,200 95,250 2,833  97,200 97,250 2,912  99,200 99,250 2,991
 91,250 91,300 2,677  93,250 93,300 2,756  95,250 95,300 2,835  97,250 97,300 2,914  99,250 99,300 2,993
 91,300 91,350 2,679  93,300 93,350 2,758  95,300 95,350 2,837  97,300 97,350 2,916  99,300 99,350 2,995
 91,350 91,400 2,681  93,350 93,400 2,760  95,350 95,400 2,839  97,350 97,400 2,918  99,350 99,400 2,997
 91,400 91,450 2,683  93,400 93,450 2,762  95,400 95,450 2,841  97,400 97,450 2,920  99,400 99,450 2,999
 91,450 91,500 2,684  93,450 93,500 2,764  95,450 95,500 2,843  97,450 97,500 2,922  99,450 99,500 3,001
 91,500 91,550 2,686  93,500 93,550 2,766  95,500 95,550 2,845  97,500 97,550 2,924  99,500 99,550 3,003
 91,550 91,600 2,688  93,550 93,600 2,768  95,550 95,600 2,847  97,550 97,600 2,926  99,550 99,600 3,005
 91,600 91,650 2,690  93,600 93,650 2,770  95,600 95,650 2,849  97,600 97,650 2,928  99,600 99,650 3,007
 91,650 91,700 2,692  93,650 93,700 2,772  95,650 95,700 2,851  97,650 97,700 2,930  99,650 99,700 3,009
 91,700 91,750 2,694  93,700 93,750 2,774  95,700 95,750 2,853  97,700 97,750 2,932  99,700 99,750 3,011
 91,750 91,800 2,696  93,750 93,800 2,776  95,750 95,800 2,855  97,750 97,800 2,934  99,750 99,800 3,013
 91,800 91,850 2,698  93,800 93,850 2,778  95,800 95,850 2,857  97,800 97,850 2,936  99,800 99,850 3,015
 91,850 91,900 2,700  93,850 93,900 2,780  95,850 95,900 2,859  97,850 97,900 2,938  99,850 99,900 3,017
 91,900 91,950 2,702  93,900 93,950 2,782  95,900 95,950 2,861  97,900 97,950 2,940  99,900 99,950 3,019
 91,950 92,000 2,704   93,950 94,000 2,783   95,950 96,000 2,863   97,950 98,000 2,942  99,950 100,000 3,021

                                 2016 Income Tax Table 2 for Ohio IT 1040
   Taxpayers with Ohio taxable nonbusiness income of $100,000 or more must use this table. You must round your tax to the nearest dollar.
   Ohio Taxable Nonbusiness Income                                                  2016 Ohio Nonbusiness Income Tax
               (Ohio IT 1040, line 7)                                                   (enter on Ohio IT 1040, line 8a)
               0       –      $    5,250                                                0.495%                of Ohio taxable nonbusiness income
            $    5,250 –      $  10,500                    $       25.99           plus  0.990%               of the amount in excess of $    5,250
            $  10,500  –      $  15,800                     $       77.97          plus 1.980%                of the amount in excess of $  10,500
            $  15,800  –      $  21,100                     $     182.91           plus 2.476%                of the amount in excess of $  15,800
            $  21,100  –      $  42,100                     $     314.14           plus 2.969%                of the amount in excess of $  21,100
            $  42,100  –      $  84,200                     $     937.63           plus 3.465%                of the amount in excess of $  42,100
            $  84,200  –      $105,300                      $  2,396.40            plus 3.960%                of the amount in excess of $  84,200
 $105,300 – $210,600                                       $  3,231.96             plus 4.597%                of the amount in excess of $105,300
 more than  $210,600                                       $  8,072.60             plus 4.997%                of the amount in excess of $210,600

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                           The Finder

Do you know your Ohio public 

school district name and number?

Do you know if your Ohio public 

school district has an income tax?

        If you need to ﬁ nd the name of your Ohio 

         public school district, use The Finder.

                           Step 1  Go to our Web site at tax.ohio.gov.
The Finder

Municipal Tax              Step 2  Click on The Finder.

School District Income Tax Step 3  Click on School District Income Tax. Follow 
                           the directions to look up your school district.
Sales and Use Tax
                           Step 4  We will validate the street address and city.

Tax District Summary
                           Step 5  The Ohio public school district name and 
                           number will appear on the screen with the applicable tax 
rate if the school district has an income tax in effect. You will also see a reference 
number for each look-up inquiry.

Step 6   Enter the Ohio public school district number in the space provided 
on the front of your Ohio IT 1040 or SD 100.

If you think the school district information we provide is incorrect, e-mail your inquiry 
to us by scrolling to the bottom of the screen page and clicking on "Contact Us."

                           Don't Have Access to the Internet?

If you don't have access to the Internet, contact your county auditor or county 
board of elections to verify your Ohio public school district.

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                               Ohio Public School District Numbers
Below is a list of the identiﬁ cation numbers of all public school districts An asterisk (*) and bold print indicate a school district with 
in Ohio. Enter on the front of Ohio IT 1040 or SD 100 the number             an income tax in effect for 2016. If you lived in (resided) or were 
of the school district where you lived (resided) or where you were           domiciled in one of these school districts for all or part of the year, 
domiciled for the majority of 2016. Each district is listed under the        you are required to ﬁ le a school district income tax return, SD 100.
county or counties in which the school district is located. Do not use 
nonpublic or joint vocational school districts. Full-year non-Ohio           If you do not know the public school district in which you live, see 
domiciliaries should use 9999.                                               The Finder on page 43. 

ADAMS COUNTY                                             * New Bremen LSD ...........................0602         Conotton Valley Union LSD .............3401
  Adams County/Ohio Valley LSD ......0101                * New Knoxville LSD ........................0603         Edison LSD ......................................4102
 Bright LSD .......................................3601  * Parkway LSD ..................................5405     Harrison Hills CSD ...........................3402
 Eastern LSD ....................................0801     Shawnee LSD ..................................0208      Minerva LSD ....................................7610
 Manchester LSD ..............................0102       * Spencerville LSD ...........................0209       Osnaburg LSD .................................7613
                                                          St. Marys CSD .................................0604     Sandy Valley LSD ............................7616
ALLEN COUNTY                                             * Upper Scioto Valley LSD ...............3306            Southern LSD ..................................1509
 Allen East LSD.................................0201     * Wapakoneta CSD ...........................0605
 Bath LSD .........................................0202  * Waynesﬁ eld-Goshen LSD .............0606              CHAMPAIGN COUNTY
* Bluffton EVSD ................................0203                                                              Graham LSD ....................................1101
* Columbus Grove LSD ....................6901            BELMONT COUNTY                                          * Mechanicsburg EVSD....................1102
 Delphos CSD ...................................0204      Barnesville EVSD ............................0701      * Miami East LSD ..............................5504
 Elida LSD .........................................0205  Bellaire CSD ....................................0702  * Northeastern LSD ..........................1203 
 Lima CSD ........................................0206    Bridgeport EVSD .............................0703      * Northwestern LSD .........................1204 
* Pandora-Gilboa LSD ......................6909           Buckeye LSD ...................................4101    * Triad LSD ........................................1103
 Perry LSD ........................................0207   Harrison Hills CSD ...........................3402      Urbana CSD ....................................1104
 Shawnee LSD ..................................0208        Martins Ferry CSD ...........................0704     * West Liberty-Salem LSD ...............1105
* Spencerville LSD ...........................0209        Shadyside LSD ................................0705
* Waynesﬁ eld-Goshen LSD .............0606                 St. Clairsville-Richland CSD ............0706         CLARK COUNTY
                                                          Switzerland of Ohio LSD..................5601          * Cedar Cliff LSD ..............................2902 
ASHLAND COUNTY                                             Union LSD .......................................0707  Clark-Shawnee LSD ........................1207
  Ashland CSD ...................................0301                                                            * Fairborn CSD ..................................2903
 Black River LSD...............................5201      BROWN COUNTY                                             Greenon LSD ...................................1201 
 Crestview LSD .................................7002      Bethel-Tate LSD...............................1302     * Northeastern LSD ..........................1203 
* Hillsdale LSD ..................................0302    Blanchester LSD ..............................1401     * Northwestern LSD .........................1204 
* Loudonville-Perrysville EVSD ......0303                * Clermont-Northeastern LSD .........1303               * Southeastern LSD ..........................1205 
 Lucas LSD .......................................7004    Eastern LSD ....................................0801    Springﬁ eld CSD ...............................1206 
  Mapleton LSD ..................................0304      Fayetteville-Perry LSD .....................0802        Tecumseh LSD ................................1202
* New London LSD ...........................3903          Georgetown EVSD ..........................0803         * Yellow Springs EVSD ....................2907
* Northwestern LSD .........................8505          Lynchburg-Clay LSD ........................3605
 West Holmes LSD ...........................3802          Ripley Union Lewis Huntington LSD ..0804               CLERMONT COUNTY
                                                           Western Brown LSD ........................0805         Batavia LSD .....................................1301
ASHTABULA COUNTY                                          Williamsburg LSD ............................1309       Bethel-Tate LSD...............................1302
  Ashtabula Area CSD ........................0401                                                                 Blanchester LSD ..............................1401
  Buckeye LSD ...................................0402    BUTLER COUNTY                                           * Clermont-Northeastern LSD .........1303
  Conneaut Area CSD ........................0403          College Corner LSD.........................6801         Felicity-Franklin LSD........................1304
  Geneva Area CSD ...........................0404         Edgewood CSD ...............................0901        Forest Hills LSD ...............................3104 
  Grand Valley LSD ............................0405       Fairﬁ eld CSD ...................................0902  * Goshen LSD ...................................1305
  Jefferson Area LSD ..........................0406       Hamilton CSD ..................................0903     Little Miami LSD...............................8306
  Pymatuning Valley LSD ...................0407           Lakota LSD ......................................0904   Loveland CSD..................................3108 
                                                         * Madison LSD ..................................0905     Milford EVSD ...................................1306
ATHENS COUNTY                                             Mason CSD .....................................8307     New Richmond EVSD......................1307
  Alexander LSD.................................0501      Middletown CSD ..............................0906       West Clermont LSD .........................1308
* Athens CSD ....................................0502     Monroe LSD.....................................0910     Western Brown LSD ........................0805
  Federal Hocking LSD.......................0503         * New Miami LSD ..............................0907       Williamsburg LSD ............................1309
  Nelsonville-York CSD ......................0504         Northwest LSD.................................3113 
  Trimble LSD .....................................0505  * Preble Shawnee LSD .....................6804          CLINTON COUNTY 
 Warren LSD .....................................8405     Princeton CSD .................................3116     Blanchester LSD ..............................1401
                                                         * Ross LSD ........................................0908  Clinton-Massie LSD .........................1402
AUGLAIZE COUNTY                                          * Southwest LSD ..............................3118       East Clinton LSD .............................1403
* Botkins LSD ...................................7502    * Talawanda CSD ..............................0909       Fairﬁ eld LSD ....................................3602
 Indian Lake LSD ..............................4603                                                               Fayetteville-Perry LSD .....................0802
* Jackson Center LSD ......................7506          CARROLL COUNTY                                          * Greeneview LSD ............................2904
 Marion LSD ......................................5403    Brown LSD.......................................1001    Lynchburg-Clay LSD ........................3605
* Minster LSD ....................................0601    Carrollton EVSD ..............................1002      Miami Trace LSD .............................2401
                                                                                                                 * Wilmington CSD .............................1404
*School district income tax in effect for 2016.
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COLUMBIANA COUNTY                                        South Euclid-Lyndhurst CSD ...........1829             * Liberty Union-Thurston LSD .........2306
  Alliance CSD....................................7601   Strongsville CSD..............................1830      Northern LSD ...................................6403
 Beaver LSD .....................................1501    Warrensville Heights CSD ...............1831           * Pickerington LSD ...........................2307
* Columbiana EVSD .........................1502          Westlake CSD .................................1832     * Reynoldsburg CSD ........................2509
* Crestview LSD................................1503                                                             * Southwest Licking LSD .................4510
 East Liverpool CSD .........................1504       DARKE COUNTY                                            * Teays Valley LSD ...........................6503
 East Palestine CSD .........................1505       * Ansonia LSD ..................................1901    * Walnut Township LSD ...................2308
 Leetonia EVSD ................................1506     * Arcanum-Butler LSD .....................1902           
 Lisbon EVSD ...................................1507    * Bradford EVSD ...............................5502     FAYETTE COUNTY
 Minerva LSD ....................................7610   * Fort Loramie LSD ...........................7504       East Clinton LSD .............................1403
 Salem CSD ......................................1508   * Fort Recovery LSD ........................5406        * Greeneview LSD ............................2904
 Southern LSD ..................................1509    * Franklin Monroe LSD .....................1903         * Greenﬁ eld EVSD ............................3603
* United LSD .....................................1510  * Greenville CSD ...............................1904     Madison-Plains LSD ........................4904
  Wellsville LSD ..................................1511  Marion LSD ......................................5403   Miami Trace LSD .............................2401
 West Branch LSD ............................5012       * Minster LSD ....................................0601   Washington Court House CSD ........2402
                                                        * Mississinawa Valley LSD ..............1905
COSHOCTON COUNTY                                        * National Trail LSD ..........................6802     FRANKLIN COUNTY
 Coshocton CSD ...............................1601      * Newton LSD ....................................5506   * Bexley CSD.....................................2501
 East Knox LSD ................................4203      Northmont CSD ...............................5709      * Canal Winchester LSD ..................2502
 Garaway LSD ..................................7903     * Russia LSD .....................................7507   Columbus CSD ................................2503
 Newcomerstown EVSD ...................7905              St. Henry Consolidated LSD ............5407             Dublin CSD ......................................2513
 Ridgewood LSD ...............................1602      * Tri-County North LSD ....................6806          Gahanna-Jefferson CSD .................2506
 River View LSD ................................1603    * Tri-Village LSD ...............................1906    Grandview Heights CSD ..................2504
 Tri-Valley LSD ..................................6004  * Versailles EVSD .............................1907      Groveport Madison LSD ..................2507
 West Holmes LSD ...........................3802                                                                 Hamilton LSD...................................2505
                                                        DEFIANCE COUNTY                                          Hilliard CSD .....................................2510
CRAWFORD COUNTY                                         * Ayersville LSD ................................2001   * Jonathan Alder LSD ......................4902
* Buckeye Central LSD ....................1701          * Central LSD ....................................2002   Licking Heights LSD ........................4505
 Bucyrus CSD ...................................1702    * Deﬁ ance CSD .................................2003     Madison-Plains LSD ........................4904
* Colonel Crawford LSD ...................1703          * Edgerton LSD .................................8602     New Albany-Plain LSD.....................2508
* Crestline EVSD...............................1704     * Hicksville EVSD .............................2004      Olentangy LSD ................................2104
 Galion CSD ......................................1705   Northeastern LSD ............................2005      * Pickerington LSD ...........................2307
* Mohawk LSD ..................................8802                                                             * Reynoldsburg CSD ........................2509
* Plymouth-Shiloh LSD ....................7007          DELAWARE COUNTY                                          South-Western CSD ........................2511
 Ridgedale LSD.................................5104     * Big Walnut LSD ..............................2101     * Teays Valley LSD ...........................6503
* Upper Sandusky EVSD..................8803             * Buckeye Valley LSD.......................2102          Upper Arlington CSD .......................2512
* Willard CSD ....................................3907  * Centerburg LSD .............................4201       Westerville CSD ...............................2514
 Wynford LSD ...................................1706     Delaware CSD .................................2103      Whitehall CSD .................................2515
                                                         Dublin CSD ......................................2513   Worthington CSD .............................2516
CUYAHOGA COUNTY                                         * Elgin LSD ........................................5101
 Bay Village CSD ..............................1801     * Highland LSD .................................5902    FULTON COUNTY 
 Beachwood CSD .............................1802        * Johnstown-Monroe LSD ...............4503               Anthony Wayne LSD .......................4801
 Bedford CSD....................................1803    * North Union LSD ............................8003       Archbold-Area LSD ..........................2601
 Berea CSD.......................................1804    Northridge LSD ................................4509    * Evergreen LSD ...............................2602
 Brecksville-Broadview Heights CSD ..1806                Olentangy LSD ................................2104     * Gorham Fayette LSD .....................2603
 Brooklyn CSD ..................................1807     Westerville CSD ...............................2514    * Liberty Center LSD ........................3502
 Chagrin Falls EVSD .........................1808                                                               * Pettisville LSD ................................2604
 Cleveland Hts.-University Hts. CSD ..1810              ERIE COUNTY                                              Pike-Delta-York LSD ........................2605
 Cleveland Municipal CSD ................1809           * Bellevue CSD .................................3901    * Swanton LSD ..................................2606
 Cuyahoga Heights LSD ...................1811            Edison LSD ......................................2201   Wauseon EVSD ...............................2607
 East Cleveland CSD ........................1812         Firelands LSD ..................................4707
 Euclid CSD ......................................1813   Huron CSD ......................................2202   GALLIA COUNTY
 Fairview Park CSD ..........................1814        Kelleys Island LSD...........................2203       Fairland LSD ....................................4403
 Garﬁ eld Heights CSD ......................1815         Margaretta LSD ...............................2204      Gallia County LSD ...........................2701
 Independence LSD ..........................1816        * Monroeville LSD .............................3902      Gallipolis CSD..................................2702
 Lakewood CSD ................................1817       Perkins LSD .....................................2205   Symmes Valley LSD ........................4407
 Maple Heights CSD .........................1818         Sandusky CSD ................................2206       Vinton County LSD ..........................8201
 Mayﬁ eld CSD ...................................1819    Vermilion LSD ..................................2207
 North Olmsted CSD .........................1820        * Western Reserve LSD ...................3906           GEAUGA COUNTY
 North Royalton CSD ........................1821                                                                * Berkshire LSD ................................2801
 Olmsted Falls CSD ..........................1822       FAIRFIELD COUNTY                                         Cardinal LSD ...................................2802
 Orange CSD ....................................1823    * Amanda-Clearcreek LSD ...............2301              Chagrin Falls EVSD .........................1808
 Parma CSD......................................1824    * Berne Union LSD ...........................2302        Chardon LSD ...................................2803
 Richmond Heights LSD ...................1825           * Bloom-Carroll LSD .........................2303        Kenston LSD....................................2804
 Rocky River CSD .............................1826      * Canal Winchester LSD ..................2502            Kirtland LSD.....................................4302
 Shaker Heights CSD........................1827         * Fairﬁ eld Union LSD .......................2304        Madison LSD ...................................4303
 Solon CSD .......................................1828  * Lancaster CSD ...............................2305      Mentor EVSD ...................................4304
*School district income tax in effect for 2016.
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 Newbury LSD...................................2806     Van Buren LSD ................................3207     * Plymouth-Shiloh LSD ....................7007
 Riverside LSD ..................................4306  * Vanlue LSD .....................................3208  * Seneca East LSD ...........................7406
 West Geauga LSD ...........................2807                                                               * South Central LSD .........................3905
                                                       HARDIN COUNTY                                           * Wellington EVSD ............................4715
GREENE COUNTY                                          * Ada EVSD .......................................3301  * Western Reserve LSD ...................3906
 Beavercreek LSD.............................2901       Benjamin Logan LSD .......................4602         * Willard CSD ....................................3907
* Cedar Cliff LSD ..............................2902   * Elgin LSD ........................................5101
 Clinton-Massie LSD .........................1402      * Hardin Northern LSD .....................3302         JACKSON COUNTY
* Fairborn CSD ..................................2903  * Kenton CSD ....................................3303    Eastern LSD ....................................6601
* Greeneview LSD ............................2904      * Ridgemont LSD ..............................3304       Gallia County LSD ...........................2701
 Kettering CSD ..................................5705  * Riverdale LSD ................................3305     Jackson CSD ...................................4001
* Southeastern LSD ..........................1205      *Upper Scioto Valley LSD ...............3306             Oak Hill Union LSD ..........................4002
 Sugarcreek LSD ..............................2905                                                              Vinton County LSD ..........................8201
 Wayne LSD ......................................8308  HARRISON COUNTY                                          Wellston CSD ..................................4003
* Wilmington CSD .............................1404      Buckeye LSD ...................................4101
* Xenia Community CSD ..................2906            Conotton Valley Union LSD .............3401            JEFFERSON COUNTY 
* Yellow Springs EVSD ....................2907          Edison LSD ......................................4102   Buckeye LSD ...................................4101
                                                         Harrison Hills CSD ...........................3402     Edison LSD ......................................4102
GUERNSEY COUNTY                                         Union LSD .......................................0707   Harrison Hills CSD ...........................3402
  Cambridge CSD...............................3001                                                              Indian Creek LSD ............................4103
 East Guernsey LSD .........................3002       HENRY COUNTY                                             Southern LSD ..................................1509
 East Muskingum LSD ......................6001          Archbold Area LSD ..........................2601        Steubenville CSD.............................4104
 Newcomerstown EVSD .................. 7905            * Bowling Green CSD .......................8701          Toronto CSD ....................................4105
 Noble LSD .......................................6102 * Holgate LSD ...................................3501
 Ridgewood LSD ...............................1602     * Liberty Center LSD ........................3502       KNOX COUNTY
 Rolling Hills LSD ..............................3003   Napoleon Area CSD ........................3503         * Centerburg LSD .............................4201
                                                       * Otsego LSD ....................................8707   * Clear Fork Valley LSD....................7001
HAMILTON COUNTY                                        * Patrick Henry LSD .........................3504       * Danville LSD ...................................4202
 Cincinnati CSD ................................3101   * Pettisville LSD ................................2604   East Knox LSD ................................4203
 Deer Park Community CSD .............3102                                                                      Fredericktown LSD ..........................4204
 Finneytown LSD ..............................3103     HIGHLAND COUNTY                                         * Loudonville-Perrysville EVSD ......0303
  Forest Hills LSD ...............................3104  Adams County/Ohio Valley LSD ......0101                 Mount Vernon CSD ..........................4205
  Indian Hill EVSD ..............................3106   Bright LSD .......................................3601 * North Fork LSD ..............................4508
  Lockland CSD ..................................3107   East Clinton LSD .............................1403      Northridge LSD ................................4509
  Loveland CSD..................................3108    Eastern LSD ....................................0801
  Madeira CSD ...................................3109   Fairﬁ eld LSD ....................................3602 LAKE COUNTY
  Mariemont CSD ...............................3110     Fayetteville-Perry LSD .....................0802        Chardon LSD ...................................2803
 Milford EVSD ...................................1306  * Greenﬁ eld EVSD ............................3603       Fairport Harbor EVSD......................4301
  Mount Healthy CSD .........................3111      * Hillsboro CSD .................................3604    Kirtland LSD.....................................4302
  North College Hill CSD ....................3112        Lynchburg-Clay LSD ........................3605        Madison LSD ...................................4303
  Northwest LSD.................................3113    Miami Trace LSD .............................2401       Mentor EVSD ...................................4304
  Norwood CSD ..................................3114                                                            Painesville City LSD ........................4305
  Oak Hills LSD ..................................3115 HOCKING COUNTY                                           Perry LSD ........................................4307
  Princeton CSD .................................3116  * Berne Union LSD ...........................2302        Riverside LSD ..................................4306
  Reading Community CSD................3117            * Fairﬁ eld Union LSD .......................2304        Wickliffe CSD ...................................4308
* Southwest LSD ..............................3118     * Logan Elm LSD ..............................6502       Willoughby-Eastlake CSD................4309
 St. Bernard-Elmwood Place CSD ....3119                 Logan-Hocking LSD.........................3701
  Sycamore Community CSD .............3120              Nelsonville-York CSD ......................0504        LAWRENCE COUNTY
 Three Rivers LSD ............................3121      Southern LSD ..................................6404     Chesapeake Union EVSD ...............4401
 Winton Woods CSD .........................3105         Vinton County LSD ..........................8201        Dawson-Bryant LSD ........................4402
* Wyoming CSD ................................3122                                                              Fairland LSD ....................................4403
                                                       HOLMES COUNTY                                            Ironton CSD .....................................4404
HANCOCK COUNTY                                         * Danville LSD ...................................4202   Oak Hill Union LSD ..........................4002
* Ada EVSD .......................................3301  East Holmes LSD ............................3801        Rock Hill LSD...................................4405
* Arcadia LSD ...................................3201   Garaway LSD ..................................7903      South Point LSD ..............................4406
* Arlington LSD .................................3202  * Loudonville-Perrysville EVSD ......0303                Symmes Valley LSD ........................4407
* Bluffton EVSD ................................0203    Southeast LSD.................................8508
* Cory-Rawson LSD .........................3203        * Triway LSD .....................................8509  LICKING COUNTY
* Elmwood LSD .................................8703     West Holmes LSD ...........................3802        * Centerburg LSD .............................4201
  Findlay CSD.....................................3204                                                          East Knox LSD ................................4203
 Fostoria CSD ...................................7402  HURON COUNTY                                             Granville EVSD ................................4501
* Hardin Northern LSD .....................3302        * Bellevue CSD .................................3901     Heath CSD.......................................4502
* Liberty-Benton LSD .......................3205       * Buckeye Central LSD ....................1701          * Johnstown-Monroe LSD ...............4503
* McComb LSD .................................3206      Edison LSD ......................................2201   Lakewood LSD ................................4504
* North Baltimore LSD .....................8705        * Monroeville LSD .............................3902      Licking Heights LSD ........................4505
* Riverdale LSD ................................3305   * New London LSD ...........................3903        * Licking Valley LSD .........................4506
                                                       * Norwalk CSD ..................................3904     New Albany-Plain LSD.....................2508
*School district income tax in effect for 2016.
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* Newark CSD ...................................4507     MAHONING COUNTY                                          * Newton LSD ....................................5506
* North Fork LSD ..............................4508       Alliance CSD....................................7601     Northmont CSD ...............................5709
 Northern LSD ...................................6403     Austintown LSD ...............................5001      * Piqua CSD ......................................5507
 Northridge LSD ................................4509      Boardman LSD ................................5002        Tecumseh LSD ................................1202
* Reynoldsburg CSD ........................2509           Campbell CSD .................................5003       Tipp City EVSD ................................5508
 River View LSD ................................1603      Canﬁ eld LSD....................................5004    * Troy CSD.........................................5509
* Southwest Licking LSD .................4510            * Columbiana EVSD .........................1502
 West Muskingum LSD .....................6005             Hubbard EVSD ................................7809       MONROE COUNTY
                                                          Jackson-Milton LSD .........................5005         Noble LSD .......................................6102
LOGAN COUNTY                                              Leetonia EVSD ................................1506       Switzerland of Ohio LSD..................5601
 Bellefontaine CSD ...........................4601        Lowellville LSD ................................5006
 Benjamin Logan LSD .......................4602           Poland LSD......................................5007    MONTGOMERY COUNTY
 Indian Lake LSD ..............................4603      * Sebring LSD ...................................5008     Beavercreek LSD.............................2901
* Jackson Center LSD ......................7506           South Range LSD ............................5009         Brookville LSD .................................5701
* Ridgemont LSD ..............................3304       * Springﬁ eld LSD ..............................5010     * Carlisle LSD....................................8301
* Riverside LSD ................................4604      Struthers CSD..................................5011      Centerville CSD ...............................5702
 Sidney CSD .....................................7508     Weathersﬁ eld LSD ...........................7821        Dayton CSD .....................................5703
* Triad LSD ........................................1103  West Branch LSD ............................5012        * Fairborn CSD ..................................2903
* Upper Scioto Valley LSD ...............3306             Western Reserve LSD .....................5013            Huber Heights CSD .........................5715
* Waynesﬁ eld-Goshen LSD .............0606                Youngstown CSD .............................5014         Jefferson Township LSD ..................5704
* West Liberty-Salem LSD ...............1105                                                                       Kettering CSD ..................................5705
                                                         MARION COUNTY                                             Mad River LSD ................................5706
LORAIN COUNTY                                            * Buckeye Valley LSD.......................2102           Miamisburg CSD..............................5707
 Amherst EVSD.................................4701       * Cardington-Lincoln LSD ...............5901             * New Lebanon LSD .........................5708
 Avon LSD .........................................4703  * Elgin LSD ........................................5101  Northmont CSD ...............................5709
 Avon Lake CSD ...............................4702        Marion CSD .....................................5102     Northridge LSD ................................5710
 Black River LSD...............................5201      * Northmor LSD ................................5904       Oakwood CSD .................................5711
 Clearview LSD .................................4704      Pleasant LSD ...................................5103    * Preble Shawnee LSD .....................6804
 Columbia LSD..................................4705       Ridgedale LSD.................................5104      * Tri-County North LSD ....................6806
 Elyria CSD .......................................4706   River Valley LSD ..............................5105      Trotwood-Madison CSD ..................5712
 Firelands LSD ..................................4707    * Upper Sandusky EVSD..................8803              * Valley View LSD .............................5713
 Keystone LSD ..................................4708                                                               Vandalia-Butler CSD ........................5714
 Lorain CSD ......................................4709   MEDINA COUNTY                                             West Carrollton CSD .......................5716
 Mapleton LSD ..................................0304      Black River LSD...............................5201
 Midview LSD ....................................4710     Brunswick CSD ................................5202      MORGAN COUNTY
* New London LSD ...........................3903          Buckeye LSD ...................................5203      Federal Hocking LSD.......................0503
 North Ridgeville CSD .......................4711        * Cloverleaf LSD ...............................5204      Fort Frye LSD ..................................8402
* Oberlin CSD ....................................4712    Highland LSD...................................5205      Morgan LSD.....................................5801
 Olmsted Falls CSD ..........................1822         Medina CSD ....................................5206      Trimble LSD .....................................0505
 Shefﬁ eld-Shefﬁ eld Lake CSD ..........4713             * Norwayne LSD ...............................8504
 Strongsville CSD..............................1830       Rittman EVSD..................................8507      MORROW COUNTY
 Vermilion LSD ..................................2207     Wadsworth CSD ..............................5207        * Buckeye Valley LSD.......................2102
* Wellington EVSD ............................4715                                                                * Cardington-Lincoln LSD ...............5901
                                                         MEIGS COUNTY                                              Fredericktown LSD ..........................4204
LUCAS COUNTY                                              Alexander LSD.................................0501       Galion CSD ......................................1705
 Anthony Wayne LSD .......................4801            Eastern LSD ....................................5301    * Highland LSD .................................5902
* Evergreen LSD ...............................2602       Meigs LSD .......................................5302    Lexington LSD .................................7003
 Maumee CSD ..................................4802        Southern LSD ..................................5303     * Mount Gilead EVSD .......................5903
 Oregon CSD ....................................4803                                                              * Northmor LSD ................................5904
* Otsego LSD ....................................8707    MERCER COUNTY                                             River Valley LSD ..............................5105
 Ottawa Hills LSD..............................4804      * Celina CSD .....................................5401
 Springﬁ eld LSD ................................4805    * Coldwater EVSD.............................5402        MUSKINGUM COUNTY
* Swanton LSD ..................................2606     * Fort Recovery LSD ........................5406          East Muskingum LSD ......................6001
 Sylvania CSD...................................4806      Marion LSD ......................................5403     Franklin LSD ....................................6002
 Toledo CSD......................................4807    * Minster LSD ....................................0601   * Licking Valley LSD .........................4506
 Washington LSD ..............................4808       * New Bremen LSD ...........................0602           Maysville LSD ..................................6003
                                                         * Parkway LSD ..................................5405      Morgan LSD.....................................5801
MADISON COUNTY                                            St. Henry Consolidated LSD ............5407              River View LSD ................................1603
* Fairbanks LSD................................8001                                                                Rolling Hills LSD ..............................3003
* Jefferson LSD ................................4901     MIAMI COUNTY                                               Tri-Valley LSD ..................................6004
* Jonathan Alder LSD ......................4902          * Bethel LSD ......................................5501   West Muskingum LSD .....................6005
* London CSD ...................................4903     * Bradford EVSD ...............................5502        Zanesville CSD ................................6006
 Madison-Plains LSD ........................4904         * Covington EVSD ............................5503
* Mechanicsburg EVSD....................1102             * Franklin Monroe LSD .....................1903          NOBLE COUNTY
 Miami Trace LSD .............................2401       * Miami East LSD ..............................5504       Caldwell EVSD ................................6101
 Westfall LSD ....................................6504   * Milton-Union EVSD ........................5505          Fort Frye LSD ..................................8402
                                                                                                                   Noble LSD .......................................6102
*School district income tax in effect for 2016.
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 Rolling Hills LSD ..............................3003     * Eaton CSD ......................................6803   Eastern LSD ....................................6601
 Switzerland of Ohio LSD..................5601             Edgewood CSD ...............................0901         Green LSD .......................................7303
                                                          * National Trail LSD ..........................6802       Minford LSD .....................................7304
OTTAWA COUNTY                                             * Preble Shawnee LSD .....................6804            New Boston LSD .............................7305
 Benton-Carroll-Salem LSD ..............6201              * Talawanda CSD ..............................0909        Northwest LSD.................................7306
 Danbury LSD ...................................6202      * Tri-County North LSD ....................6806           Portsmouth CSD ..............................7307
 Genoa Area LSD..............................6203         * Twin Valley Community LSD .........6805                Scioto Valley LSD ............................6602
 Lake LSD .........................................8704   * Valley View LSD .............................5713       Valley LSD .......................................7308
 Middle Bass LSD .............................6204                                                                  Washington-Nile LSD ......................7309
 North Bass LSD ...............................6205       PUTNAM COUNTY                                             Wheelersburg LSD ..........................7310 
  Port Clinton CSD .............................6206      * Columbus Grove LSD ....................6901 
  Put-In-Bay LSD ................................6207     * Continental LSD .............................6902     SENECA COUNTY
 Woodmore LSD ...............................7205         * Jennings LSD .................................6903    * Arcadia LSD ...................................3201
                                                          * Kalida LSD ......................................6904 * Bellevue CSD .................................3901
PAULDING COUNTY                                           * Leipsic LSD ....................................6905  * Buckeye Central LSD ....................1701
* Antwerp LSD ..................................6301      * McComb LSD .................................3206      * Carey EVSD ....................................8801
* Deﬁ ance CSD .................................2003      * Miller City-New Cleveland LSD .....6906               * Clyde-Green Springs EVSD ..........7201 
* Ottoville LSD ..................................6908    * Ottawa-Glandorf LSD ....................6907           Fostoria CSD ...................................7402 
* Paulding EVSD ...............................6302       * Ottoville LSD ..................................6908  * Hopewell-Loudon LSD ..................7403
* Wayne Trace LSD ...........................6303         * Pandora-Gilboa LSD ......................6909         * Lakota LSD .....................................7204
                                                          * Patrick Henry LSD .........................3504       * Mohawk LSD ..................................8802 
PERRY COUNTY                                              * Paulding EVSD ...............................6302     * New Riegel LSD .............................7404 
  Crooksville EVSD ............................6401       * Wayne Trace LSD ...........................6303       * Old Fort LSD ...................................7405 
* Fairﬁ eld Union LSD .......................2304                                                                 * Seneca East LSD ...........................7406 
 Franklin LSD ....................................6002    RICHLAND COUNTY                                          Tifﬁ n CSD ........................................7407
 Logan-Hocking LSD.........................3701             Ashland CSD ...................................0301   * Vanlue LSD .....................................3208
 New Lexington CSD ........................6402           * Buckeye Central LSD ....................1701           
 Northern LSD ...................................6403     * Clear Fork Valley LSD....................7001         SHELBY COUNTY
 Southern LSD ..................................6404      * Crestline EVSD...............................1704     * Anna LSD ........................................7501
                                                            Crestview LSD .................................7002   * Botkins LSD ...................................7502
PICKAWAY COUNTY                                            Galion CSD ......................................1705  * Bradford EVSD ...............................5502
 Adena LSD ......................................7101       Lexington LSD .................................7003   * Fairlawn LSD ..................................7503
* Circleville CSD ...............................6501     * Loudonville-Perrysville EVSD ......0303               * Fort Loramie LSD ...........................7504
* Logan Elm LSD ..............................6502          Lucas LSD .......................................7004  Graham LSD ....................................1101
 Miami Trace LSD .............................2401          Madison LSD ...................................7005   * Hardin-Houston LSD .....................7505
 South-Western CSD ........................2511             Mansﬁ eld CSD .................................7006   * Jackson Center LSD ......................7506
* Teays Valley LSD ...........................6503        * Northmor LSD ................................5904     * Minster LSD ....................................0601
 Westfall LSD ....................................6504     Ontario LSD .....................................7009  * New Bremen LSD ...........................0602
                                                          * Plymouth-Shiloh LSD ....................7007          * New Knoxville LSD ........................0603
PIKE COUNTY                                               * Shelby CSD ....................................7008   * Riverside LSD ................................4604
  Eastern LSD ....................................6601    * South Central LSD .........................3905       * Russia LSD .....................................7507
  Scioto Valley LSD ............................6602                                                               Sidney CSD .....................................7508
 Waverly CSD ...................................6603      ROSS COUNTY                                             * Versailles EVSD .............................1907
 Western LSD ...................................6604        Adena LSD ......................................7101
                                                           Chillicothe CSD................................7102    STARK COUNTY
PORTAGE COUNTY                                            * Greenﬁ eld EVSD ............................3603        Alliance CSD....................................7601
  Aurora CSD .....................................6701      Huntington LSD ...............................7103     Brown LSD.......................................1001
  Crestwood LSD................................6702        Miami Trace LSD .............................2401       Canton CSD.....................................7602
  Field LSD .........................................6703   Paint Valley LSD ..............................7104     Canton LSD .....................................7603
  James A. Garﬁ eld LSD ....................6704           Southeastern LSD ...........................7105         Fairless LSD ....................................7604
  Kent CSD .........................................6705  * Union-Scioto LSD ..........................7106        Jackson LSD....................................7605
 Lake LSD .........................................7606    Waverly CSD ...................................6603      Lake LSD .........................................7606
 Mogadore LSD.................................7709        * Zane Trace LSD ..............................7107       Louisville CSD .................................7607
  Ravenna CSD ..................................6706                                                                Marlington LSD ................................7608
  Rootstown LSD ................................6707      SANDUSKY COUNTY                                          Massillon CSD .................................7609
  Southeast LSD.................................6708      * Bellevue CSD .................................3901     Minerva LSD ....................................7610
 Springﬁ eld LSD ................................7713     * Clyde-Green Springs EVSD ..........7201                 North Canton CSD ...........................7611
 Stow-Munroe Falls CSD ..................7714             * Fremont CSD ..................................7202    * Northwest LSD ...............................7612
  Streetsboro CSD..............................6709       * Gibsonburg EVSD ..........................7203          Osnaburg LSD .................................7613
 Tallmadge CSD ................................7715       * Lakota LSD .....................................7204    Perry LSD ........................................7614
  Waterloo LSD ..................................6710      Margaretta LSD ...............................2204      Plain LSD .........................................7615
 West Branch LSD ............................5012         * Old Fort LSD ...................................7405    Sandy Valley LSD ............................7616
  Windham EVSD ...............................6711          Woodmore LSD ...............................7205       Southeast LSD.................................8508
                                                                                                                   Tuscarawas Valley LSD ...................7908
PREBLE COUNTY                                             SCIOTO COUNTY                                             Tuslaw LSD .....................................7617
 Brookville LSD .................................5701       Bloom-Vernon LSD ..........................7301
 College Corner LSD.........................6801            Clay LSD..........................................7302
*School district income tax in effect for 2016.
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SUMMIT COUNTY                                             Ridgewood LSD ...............................1602        Marietta CSD ...................................8404
 Akron CSD .......................................7701    Sandy Valley LSD ............................7616        Morgan LSD.....................................5801
 Aurora CSD .....................................6701     Strasburg-Franklin LSD ...................7907           Warren LSD .....................................8405
 Barberton CSD ................................7702       Tuscarawas Valley LSD ...................7908            Wolf Creek LSD ...............................8406
 Copley-Fairlawn CSD ......................7703
 Coventry LSD ..................................7704     UNION COUNTY                                             WAYNE COUNTY
 Cuyahoga Falls CSD ...................... 7705           Benjamin Logan LSD .......................4602          * Chippewa LSD ................................8501
 Green LSD .......................................7707   * Buckeye Valley LSD.......................2102          * Dalton LSD .....................................8502
 Highland LSD...................................5205      Dublin CSD ......................................2513    East Holmes LSD ............................3801
 Hudson CSD ....................................7708     * Fairbanks LSD................................8001       Green LSD .......................................8503
 Jackson LSD....................................7605      Hilliard CSD .....................................2510  * Hillsdale LSD ..................................0302
 Manchester LSD ..............................7706       * Jonathan Alder LSD ......................4902          * Northwest LSD ...............................7612
 Mogadore LSD.................................7709        Marysville EVSD ..............................8002      * Northwestern LSD .........................8505
 Nordonia Hills CSD ..........................7710       * North Union LSD ............................8003       * Norwayne LSD ...............................8504
* Northwest LSD ...............................7612      * Triad LSD ........................................1103  Orrville CSD .....................................8506 
 Norton CSD .....................................7711                                                              Rittman EVSD..................................8507
 Revere LSD .....................................7712    VAN WERT COUNTY                                           Southeast LSD.................................8508
 Springﬁ eld LSD ................................7713    * Crestview LSD................................8101      * Triway LSD .....................................8509
 Stow-Munroe Falls CSD ..................7714             Delphos CSD ...................................0204      Tuslaw LSD .....................................7617
 Tallmadge CSD ................................7715       Lincolnview LSD ..............................8102       West Holmes LSD ...........................3802
 Twinsburg CSD ................................7716      * Parkway LSD ..................................5405      Wooster CSD ...................................8510
 Woodridge LSD ...............................7717       * Spencerville LSD ...........................0209
                                                         * Van Wert CSD .................................8104     WILLIAMS COUNTY
TRUMBULL COUNTY                                          * Wayne Trace LSD ...........................6303        * Bryan CSD ......................................8601
 Bloomﬁ eld-Mespo LSD ....................7801                                                                    * Central LSD ....................................2002
 Bristol LSD .......................................7802 VINTON COUNTY                                            * Edgerton LSD .................................8602
  Brookﬁ eld LSD .................................7803    Alexander LSD.................................0501      * Edon-Northwest LSD .....................8603
 Cardinal LSD ...................................2802     Logan-Hocking LSD.........................3701          * Millcreek-West Unity LSD .............8604
 Champion LSD ................................7804        Vinton County LSD ..........................8201        * Montpelier EVSD ............................8605
 Girard CSD ......................................7807                                                             North Central LSD ...........................8606
 Howland LSD ...................................7808     WARREN COUNTY                                            * Stryker LSD ....................................8607
 Hubbard EVSD ................................7809        Blanchester LSD ..............................1401
 Jackson-Milton LSD .........................5005        * Carlisle LSD....................................8301   WOOD COUNTY
 Joseph Badger LSD.........................7810           Clinton-Massie LSD .........................1402         Anthony Wayne LSD .......................4801
 LaBrae LSD .....................................7811     Franklin CSD ...................................8304    * Bowling Green CSD .......................8701
 Lakeview LSD ..................................7812     * Goshen LSD ...................................1305     * Eastwood LSD ................................8702
 Liberty LSD ......................................7813   Kings LSD ........................................8303  * Elmwood LSD .................................8703
 Lordstown LSD ................................7814       Lebanon CSD ..................................8305       Fostoria CSD ...................................7402 
 Maplewood LSD ..............................7815         Little Miami LSD...............................8306     * Gibsonburg ESVD ..........................7203 
 Mathews LSD ..................................7806       Loveland CSD..................................3108       Lake LSD .........................................8704
 McDonald LSD.................................7816        Mason CSD .....................................8307     * Lakota LSD .....................................7204
 Newton Falls EVSD .........................7817          Miamisburg CSD..............................5707        * McComb LSD .................................3206
 Niles CSD ........................................7818   Middletown CSD ..............................0906       * North Baltimore LSD .....................8705
 Southington LSD..............................7819        Monroe LSD.....................................0910     * Northwood LSD ..............................8706
 Warren CSD ....................................7820      Princeton CSD .................................3116     * Otsego LSD ....................................8707
 Weathersﬁ eld LSD ...........................7821        Springboro Community CSD ...........8302                * Patrick Henry LSD .........................3504
                                                          Sugarcreek LSD ..............................2905       * Perrysburg EVSD ...........................8708
TUSCARAWAS COUNTY                                         Wayne LSD ......................................8308     Rossford EVSD................................8709
 Claymont CSD .................................7901      * Xenia Community CSD ..................2906
 Dover CSD.......................................7902                                                             WYANDOT COUNTY
 Fairless LSD ....................................7604   WASHINGTON COUNTY                                        * Carey EVSD ....................................8801
 Garaway LSD ..................................7903       Belpre CSD ......................................8401   * Kenton CSD ....................................3303  
 Harrison Hills CSD ...........................3402       Caldwell EVSD ................................6101      * Mohawk LSD ..................................8802
 Indian Valley LSD ............................7904       Fort Frye LSD ..................................8402     Ridgedale LSD.................................5104   
 New Philadelphia CSD ....................7906            Frontier LSD ....................................8403   * Riverdale LSD ................................3305
 Newcomerstown EVSD ...................7905                                                                       * Upper Sandusky EVSD..................8803
                                                                                                                  * Vanlue LSD .....................................3208
                                                                                                                   Wynford LSD ...................................1706 

*School district income tax in effect for 2016.
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2016 SD 100 / Instructions

hio
School District Income Tax

2016

School District Income Tax

Instructions

General Information for the SD 100
Do I Have To File a School District Income vide that the voters in each school district income tax on any other types of income
can vote to enact a school district income such as retirement income, unemployment
Tax Return? tax based upon income and deductions compensation, Worker's Compensation,
No, if ... shown on the Ohio income tax return. Un- lottery winnings, interest, dividends, capital
‰ you were not a resident of a school district der these provisions of the law, individuals gains, proﬁ t from rental activities, distributive
with an income tax in effect during 2016; pay the school district income tax based shares of proﬁ t from S corporations, alimony
AND upon Ohio income tax base (Ohio adjusted received, distributions from trusts and
‰ you had no school district income tax gross income less the exemption amount) estates and all other types of income that
withheld. as shown on Ohio IT 1040, line 5 and are not earned income, but that are part of
estates pay the school district income tax Ohio adjusted gross income.
Yes, if ... based upon Ohio taxable income as shown
‰ you were a resident of a school district on Ohio IT 1041, line 3. Taxpayers ﬁ ling Taxpayers in earned income tax base
with an income tax in effect for 2016 and an Ohio income tax return and residing in school districts cannot claim any deductions
either (i) had any income for a traditional traditional tax base school districts must such as the alimony paid deduction or the
tax base school district or (ii) had earned ﬁ le the SD 100 even if none of their income capital loss deduction. In addition to these
income for an earned income tax base is subject to the tax. limitations, taxpayers in the earned income
school district (see "Tax Type" discussion tax base school districts are not allowed
below). Taxpayers residing in traditional Earned Income Tax Base School District a deduction for personal or dependency
tax base school districts must ﬁ le the Method – Ohio Revised Code section exemptions.
SD 100 even if none of their income is 5748.01(E)(1)(b) provides that voters in
subject to the tax; OR a school district can approve a school I Don't File an Ohio Income Tax Return.
‰ you received a W-2 with erroneous district income tax that will apply only to Must I File an SD 100?
school district withholding tax taken individuals – not to estates – and will apply
out of your pay for 2016. If you are not only to each individual's earned income Yes, if you have a school district tax liability.
liable for school district income tax, without any deductions. This method of To determine this liability, you should start
but had school district tax withheld in taxation is an alternative to the traditional with what your Ohio taxable income would
error, you must complete an SD 100 tax base school district method. For a listing be if you were ﬁ ling an Ohio income tax re-
for that school district number in order of earned income tax base school districts, turn. Then, if you show an amount on the SD
to request a refund.If you are liable for see page 56. 100, line 6 you must ﬁ le the school district
tax in one school district, but you had income tax return.
withholding tax taken for another school "Earned income" is defined as wages,
district, you must ﬁ le separate SD 100 salaries, tips, other employee compensation, I'm Retired. Am I Liable for School
returns under each school district num- and self-employment income from sole District Tax?
ber (see listings on pages 56-57). proprietorships and partnerships to the
extent included in Ohio adjusted gross Yes, if you show any amount of tax on the
Tax Type income. SD 100, line 6. Note that taxpayers who are
65 or older before Jan. 1, 2017 may claim
Traditional Tax Base School District Under this alternative tax base, each on line 3 a senior citizen credit of $50 per
Method – Ohio Revised Code sections taxpayer in the earned income tax base return.
5748.01(E)(1)(a) and 5748.01(E)(2) pro- school district does not pay school district

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2016 SD 100 / Instructions

Are My Children Liable for the School Do I Owe Penalties and Interest?  Any prior year's tax; OR
 Your Ohio individual income tax.
District Tax?
A failure-to-ﬁ le penalty, the greater of $50 per
Your children are liable if they have school month up to a maximum of $500, or 5% per What If I Received a W-2 With School
district taxable income (see the SD 100, line month up to a maximum of 50% of the tax, may District Income Tax Withheld, But I Am
1). There is no age limit. be charged if you fail to ﬁ le your Ohio school Not Domiciled in a School District With
district income tax return by the due date. a Tax?
Filing Due Date A failure-to-pay penalty of double the inter- You are not subject to the school district
‰ Generally, you must ﬁ le this return and est charged generally will apply if you do not income tax. In order to get a full refund of
make all payments by April 18, 2017. If pay the tax by April 18, 2017. the school district income tax withheld for a
you choose a paperless method and use school district in which you were not domi-
An additional $50 bad-check charge may
direct deposit, most likely you will receive ciled at any time during the year, you must
be imposed against any taxpayer whose
your refund in approximately 15 business complete the SD 100.
payment is dishonored by the bank.
days.
On the front page of the return be sure to
‰ For due date exceptions that may apply, Except for certain military servicemembers
(i) enter in the boxes provided the school
see "I Can't File My SD 100..." and "I'm (see "Income Taxes and the Military"on page
district number shown on your W-2(s) and
Not Able to Pay..." below. 13), interest is due from April 19, 2017 until
(ii) check the "full-year nonresident" box.
‰ If you were in a combat zone, see "In- the date the tax is paid.
come Taxes and the Military" on page If school district income tax was withheld for
13. If you ﬁ le your return after the due date and
a traditional tax base school district (see
you paid and/or will pay any tax after the due
listings on pages 56-57), complete the SD
Can I e-File My School District Return? date, you owe interest unless your refund, if
100, Schedule A (lines 19-23). Complete
any, is greater than any tax you paid after the
lines 19 and 21, and enter on line 22 the
Yes. Residents, part-year residents and due date. Interest is due on late-paid tax even
same amount that you entered on line 21.
nonresidents of the school district for which if the IRS has granted you a ﬁ ling extension.
Then enter a -0- on line 23 and on lines 1,
you are ﬁ ling may e-File. You also must ﬁ le The interest rate for calendar year 2017 is 4%.
an electronic Ohio income tax return at the 2, 4, 5 and 6. Enter the amount of school
district income tax withheld on lines 7, 10,
same time. How Can I Be Sure of the School
12, 16 and 18.
District in Which I Live or Am
I Can't File My SD 100 By April 18, 2017. Domiciled? If school district income tax was withheld for
Can I Get an Extension? an earned income tax base school district
If you are not sure of the school district (see listings on page 56-57), complete
Yes, if you have an extension of time to ﬁ le in which you live, the Ohio Department of the SD 100, Schedule B (lines 24-27) by
your federal 1040, 1040A or 1040EZ. Ohio Taxation has an online resource called The entering a -0- on lines 24, 25 and 27. Then
does not have its own extension request Finder to assist you. Instructions for using enter a -0- on lines 1, 2, 4, 5 and 6. Enter the
form, but honors the federal extension of The Finder are on page 43. amount of school district income tax withheld
time to ﬁ le. When you ﬁ le the SD 100, you
on lines 7, 10, 12, 16 and 18.
must include a copy of your federal exten- I Lived or Was Domiciled Only
sion or extension confirmation number. Part-Year in a Taxable School District. When you mail us your return, you must
However, there is no extension of time for include a copy of the W-2(s) showing the
paying your tax. You will owe interest and What Must I Do?
school district income tax withheld for the
penalty on any payment you make after You must ﬁ le the SD 100 for each taxing school district number that you entered in
April 18, 2017. school district in which you lived during the boxes in the upper right-hand corner on
the year.
Exception to the General Rule: Certain page 1 of your return.

members of the military have an extended My W-2 Does Not Show My School
What if I Am a Part-Year Resident or a
time to pay as well as an extended time to
ﬁ le. For more information see "Income Taxes Part-Year Domiciliary of Two Taxing District Withholding. What Should I
and the Military" on page 13. School Districts? Do?
You must ﬁ le a separate SD 100 for each You should ask your employer for either a
I'm Not Able To Pay By April 18, 2017. taxing school district. Be sure to include corrected W-2 or a letter showing both the
What Should I Do? the correct school district number on each school district withholding amount and the
By law all tax is due on this date except return. four-digit school district number.

for certain members of the military (see What Should I Do If My Employer Is Not
Can I Apply My Refund Against Any
"Exception to the General Rule" above).
Whatever amount you pay by the required Other Balance Due? Withholding Enough Tax or Any Tax?
due date will reduce the amount of inter- No. You can't apply a refund against any of Employer withholding requirements are
est and late-payment penalty you will be the following: found in Ohio Revised Code section
charged. Even if you are unable to pay the  A balance due for another school district's 5747.06(E). If your employer is not with-
full amount of tax, you must ﬁ le your return tax; holding either enough or any school district
by the due date.  A school district tax that has expired; income tax and you will owe combined
 Another person's tax; state and school district income tax of at

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2016 SD 100 / Instructions

least $500, you are required to ﬁ le a school   Do Both Married Filing Jointly                              The IRS notiﬁ es us about all 
district estimated income tax voucher (SD                                                                   changes it makes to your 
                                                Taxpayers Have To Sign the Return?                  !
100ES), which is on our Web site at tax.                                                                    federal income tax return. To 
ohio.gov.                                       Both married ﬁ ling jointly spouses must sign       CAUTION avoid penalties, be sure to ﬁ le 
                                                unless one of the spouses was not domiciled                 your amended school district 
If your employer is not withholding any tax,    in the school district for the entire year. In this income tax return within 60 days of the 
provide us with the facts in writing along      case the nondomiciled, married ﬁ ling jointly       ﬁ nal determination of the federal change.
with a copy of last year's W-2 (if you were     spouse does not have to sign.
with the employer then) and submit them to                                                          Do I Have To Make School District 
Employer Withholding Unit, P.O. Box 2476,       Preparer's Name                                     Estimated Income Tax Payments for 
Columbus, OH 43216-2476.
                                                                                                    2017?
                                                The Ohio Department of Taxation follows 
How to Complete the 2016 SD 100                 federal Notice 2004-54. For more informa-           Except as discussed below, you must make 
                                                tion, see the section entitled "Does Ohio           school district estimated income tax pay-
The 2016 SD 100 has been designed for           Follow the Alternative Preparer Signature           ments if you will owe more than $500 in 
electronic scanning, which allows for faster    Procedures?" on page 10.                            combined state and school district income 
processing with fewer errors. In order to                                                           tax for 2017 after subtracting your Ohio 
avoid unnecessary delays caused by              Preparers should provide PTIN on the                and school district income tax withholding 
manual processing, taxpayers should use         paper and/or electronically ﬁ led returns if        amounts and overpayment carryforward 
the following guidelines:                       available.                                          from 2016 to 2017. 
1. Use black ink ONLY.
2. Use this form ONLY for the taxable year      How Do I Correct My SD 100 After I                  Even if you will owe more than $500, you do 
2016.                                           Have Already Filed?                                 not have to make estimated school district 
3. Round numbers to the nearest dollar. Do                                                          income tax payments if either (i) your 2017 
not print over the preprinted zeros in the      Make any corrections to your return by ﬁ l-         combined Ohio and school district income 
boxes at the far right of the return, which     ing an amended school district income tax           tax withholding amounts and overpayment 
designate cents (.00).                          return for the year that you are correcting.        carryforwards from 2016 to 2017 are at 
4. Print your numbers and letters (UPPER-       Mark “yes” on the amended return checkbox           least 90% of your 2017 combined state and 
CASE only) inside the boxes as shown            on the SD 100 to indicate when ﬁ ling an            school district income tax or (ii) your 2017 
below:                                          amended school district return and include          combined state and school district income 
                                                the 2016 SD RE, Reason and Explanation              tax withholding amounts and overpayment 
123       ANY             S T RE E     T        of Corrections. The amended return should           carryforwards from 2016 to 2017 are equal 
                                                reﬂ ect the total of the new values rather          to or greater than your 2016 combined Ohio 
If the boxes don't appear on your return, do    than the change in value. To speed up the           and school district income tax. For purposes 
not hand-draw the boxes.                        processing of your amended return:                  of these tests, your year 2016 overpayment 
Name(s), Address and SSN(s). Enter your          Include a copy of your W-2(s), W-2G(s)            credited to year 2017 does not include any 
name and address on page 1 and your SSN          and 1099-R(s) if there was Ohio income             year 2016 tax payment that you made after 
on pages 1 and 2 of your return (if married      tax withheld; AND                                  April 18, 2017.
                                                 Include documentation to support any 
ﬁ ling jointly, also enter your spouse's name    adjustments to line items; AND                     Estimated payments can be made electroni-
and SSN on page 1).                              If changing school district residency sta-        cally on our Web site at tax.ohio.gov. Or 
Ohio School District Number: Enter the           tus to part-year or full-year nonresident,         you can obtain the SD 100ES from our Web 
school district number for which you are ﬁ ling  include documentation to support your              site at tax.ohio.gov or by calling toll-free 
this return in the school district number box    claim.                                             1-800-282-1782.
in the upper right-hand corner on page 1 of     Mark the “Yes” box if you are amending 
the return and in the school district number      for an NOL and include Ohio Schedule IT           Where Can I Find the Ohio Law 
box at the top of page 2 of the return. Pages     NOL with your income tax return. Other-           References About School District 
56-57 list each taxing school district and its    wise mark “No.”                                   Taxes?
school district number.
                                                If you correct your federal income tax return       To see the sections of the Ohio Revised 
School District Domicile: Check the             or if you are audited by the IRS, you must ﬁ le     Code that relate to the line items on the 
appropriate box ("full-year resident," "part-   an Ohio amended school district income tax          SD 100, go to our Web site at:
year resident" or "full-year nonresident")      return within 60 days of the ﬁ nal determina-
for the school district number that you have    tion of the IRS correction. See page 58 for         http://tax.ohio.gov/lawreferences/2016sd
indicated on the return.                        more information.                                   lawreferences.stm.

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                                                                                                                  2016 SD 100 / Instructions

                                           Line Instructions for the SD 100
Be sure to keep a copy of this return for your records. If during 2016 you resided in or had school district income tax withheld for 
more than one of the school districts listed on pages 56-57, you must complete a separate return for each of those school districts.

Line 1 – Traditional Tax Base School             Place legible state copies of your W-2(s),   Line 9 – Amount Previously Paid 
                                                 W-2G(s) and/or 1099-R(s) after the last 
District Filer                                   page of the SD 100. Do not staple or          (Amended Returns Only)
Complete the SD 100, Schedule A (lines           otherwise attach.                             Enter on this line the amount previously paid 
19-23) and enter on line 1 the amount you        Conﬁ rm that the withholding reported is     with your original and/or amended return on 
show on line 23.                                 for school district withholding and not lo-   line 13.
                                                 cal withholding. Generally, school district 
Line 1 – Earned Income Tax Base                  withholding appears directly below the        Line 11 – Overpayment Previously 
                                                 local income tax in box 19 and the school 
School District Filer                                                                          Received (Amended Returns Only)
                                                 district four-digit number or school district 
Complete the SD 100, Schedule B (lines           name appears in box 20. On occasion, the      Enter the amount previously overpaid on 
24-27) and enter on line 1 the amount you        school district withholding may appear in     your original and/or amended return, line 16. 
show on line 27.                                 box 14.                                       Enter on this line all of the following:
                                                If you have W-2(s), W-2G(s) and/or            Refunds you claimed on previously ﬁ led 
Line 3 – Senior Citizen Credit                    1099-R(s) for more than one taxing school     returns for the year and school district num-
                                                  district, you must ﬁ le a separate SD 100     ber shown on the front of this form – even if 
To claim the senior citizen credit (limit $50     for each taxing school district. Be sure to   you have not yet received the refund; AND
per return), you or your spouse, if married       include the correct school district number    Amounts you previously claimed as an 
ﬁ ling jointly, must be 65 or older before Jan.   on each return.                               overpayment credit to the following year. 
1, 2017. If you are ﬁ ling a joint return, only 
one credit of $50 is allowed even if you and    Line 8 – 2016 Estimated and Extension          Reduce the amount on this line by the inter-
your spouse are both 65 or older.               Payments and 2016 Overpayment                  est penalty and interest and penalty shown 
                                                Credited to 2017                               on your originally ﬁ led return. 
Line 5 – Interest Penalty
                                                Amounts carried over or paid for one school    Line 14 – Interest and Penalty Due
Except as set forth below, if the tax on line   district cannot be used for any other school 
4 minus the amount on line 10 is more           district.                                      Except for certain military servicemembers 
than $500, complete and enclose Ohio                                                           (see "Income Taxes and the Military"on                       page 
IT/SD 2210, which can be found on our 
Web site at tax.ohio.gov. Enclose the 
corresponding worksheet only if you an-                            Example of Part-Year Resident Adjustment
nualize. Last year's overpayment credited                          SD 100, Line 22 – Traditional Tax Base Filers
to this year and timely paid estimated taxes                      Computation of Federal Adjusted Gross Income
reduce the interest penalty you might oth-
erwise owe.                                      Wages and dividends ....................................................................................  $70,000
                                                 Deduction for alimony paid............................................................................  - 10,000
Exception: You do not need to complete           Capital loss deduction ................................................................................... - 3,000
Ohio IT/SD 2210 if the sum of (i) line 7 of      Federal adjusted gross income .....................................................................  $57,000
the SD 100 and (ii) your 2015 school district 
income tax overpayment credited to 2016 is                              Computation of Ohio Income Tax Base
equal or greater than one of the following:
 90% of your 2016 school district income        Interest earned – non-Ohio state bonds........................................................             + 5,000
 tax (2016 SD 100, line 6); OR                   Medical savings account deduction ..............................................................           - 2,000
 100% of your 2015 school district income       Ohio adjusted gross income..........................................................................  $60,000
 tax (2015 SD 100, line 6).                      Less: Exemption amount...............................................................................      - 2,000
                                                 Ohio income tax base (SD 100, line 19) ........................................................  $58,000
Note: For purposes of this exception, you 
must reduce your 2015 school district in-                 Computation for the SD 100, Line 22, Adjustment for the Portion 
come tax overpayment credited to 2016 by                  of Lee's Ohio Income Tax Base Not Earned While a Resident 
any 2015 income tax you paid after April                           of the Reynoldsburg City School District
18, 2017.
                                                 Income earned while not a resident of the Reynoldsburg 
Line 7 – School District Income Tax              City School District ......................................................................  $31,000
Withheld                                         Less: Related deductions ($10,000 alimony paid, $3,000 
                                                 capital loss deduction and $2,000 medical savings account 
Enter only   the school district withhold-       contribution deduction) ................................................................  - 15,000
ing tax that is identiﬁ ed on your W-2(s), 
W-2G(s) and/or 1099-R(s) for the school          Line 22 (SD 100) adjustment – the portion of school district taxable income 
district for which you are ﬁ ling this return    earned while Lee was not a resident of the Reynoldsburg City School District ... ($16,000)
(see the upper right-hand corner on page 
                                                 Reynoldsburg City School District taxable income (SD 100, line 23)............  $42,000
1 of the  SD 100).
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2016 SD 100 / Instructions

13), interest is due from April 19, 2017 until          four numbers of your SSN and "2016 SD                                   shown on line 16, you have an amount due. 
the date the tax is paid.                               100" on your paper check or money order.                                Enter this amount on line 15 and follow the 
                                                        Include the SD 40P (see our Web site at                                 instructions.
If you file your return after the due date              tax.ohio.gov) and your payment with the 
and you paid and/or will pay any tax after              SD 100.                                                                                                                 If you move after ﬁ ling your 
the due date, you owe interest unless                                                                                                                                           tax return and are expecting 
the refund, if any, shown on line 16 is                 If you cannot pay the amount you owe, you                                                !                              a refund, notify the post ofﬁ ce 
greater than any tax you paid after the                 still must ﬁ le the return by April 18, 2017 to                           CAUTION                                       servicing your old address by 
due date. Interest is due on late-paid tax              avoid the late ﬁ ling penalty (for an exception,                                                                        ﬁ lling out a change-of-address 
even if the IRS has granted you a filing                see "Income Taxes and the Military" on page                             form. This does not guarantee that your 
extension. The interest rate for calendar               13). For additional information regarding                               refund will be forwarded because post 
year 2017 is 4%.                                        payments, see page 8.                                                   ofﬁ ces are not required to forward gov-
                                                                                                                                ernment checks. You should also notify 
Penalty may be due on late-ﬁ led returns                Line 17 – Overpayment Credited to                                       our department of your address change.
and/or late-paid tax. For more information, 
                                                        Year 2017
see "Do I Owe Penalties and Interest?" on                                                                                       Schedule A – Traditional Tax Base 
page 51.                                                Indicate the amount of line 16 that you                                 School District Method (Lines 19, 20, 
                                                        want us to credit to your 2017 school dis-                              21, 22 and 23)
Line 15 – Amount Due Plus Interest and                  trict tax liability. You can't apply a credit 
Penalty                                                 against a balance due for any of the fol-                               Complete the SD 100, Schedule A only if 
                                                        lowing: another school district's tax, a                                you entered on page 1 of the SD 100 a 
Add lines 13 and 14 to calculate the amount             school district tax that has expired, another                           traditional income tax base school district 
you owe.                                                person's tax, any prior year's tax or your                              number (see listings on pages 56-57).
 Do not mail cash.                                     Ohio income tax.
 Make payment by electronic check or                                                                                           Note: If your ﬁ ling status is married ﬁ ling 
 credit card (see page 8); OR                           Line 18 – Your Refund                                                   jointly, then complete the SD 100, Schedule 
 Make your paper check or money order                                                                                          A for both you and your spouse.
 payable to School District Income Tax.                 This is your refund after any reduction on line 
 Write your school district number, the last            14. If line 14 is more than the overpayment 

Sample W-2 – This form reports taxpayers' wages and withholding

See "School District Income Tax Withheld" on page 53 of these instructions
Place all W-2 documents after the last page of your SD 100. Do not staple or otherwise attach.
                                               22222                     a  Employee’s social security number
                                                                                                              OMB No. 1545-0008 
                                     b  Employer identification number (EIN)                                                1   Wages, tips, other compensation                                         2   Federal income tax withheld
Box b – Employer                               XX-XXXXXXX
identiﬁ cation number                c  Employer’s name, address, and ZIP code                                              3   Social security wages                                                   4   Social security tax withheld

                                                                                                                            5   Medicare wages and tips                                                 6   Medicare tax withheld
                                                                                                                            7   Social security tips                                                    8   Allocated tips
                                     d  Control number                                                                      9                                                                       10   Dependent care benefits

                                                                                                                            13
                                     e Employee’s first name and initial    Last name                                 Suff. 11  StatutoryemployeeNonqualifiedplanRetirementplansThird-partysick pay 12a deCo 
                                                                                                                                                                                                    12bdeCo 
                                                                                                                            14  Other
Box 14 – Occasionally, you may                                                                                                                                                                      12cdoCe
ﬁ nd school district withholding and                                                                                                             SD-XXXX 
its school district number or name                                                                                                   $ X,XXX.XX                                                     12dodCe
identiﬁ ed in box 14, instead of the f  Employee’s address and ZIP code
boxes below 19 and 20.               15  State Employer’s state ID number        16  State wages, tips, etc. 17  State income tax 18  Local wages, tips, etc.                                       19  Local income tax  20  Locality name
                                     OH                 XX-XXXXXX                     $ XX,XXX.XX                $ X,XXX.XX
                                                                                                                                                                                                    $ X,XXX.XX            SD-XXXX
                                                        Wage and Tax                                                                                             Department of the Treasury—Internal Revenue Service
                                     Form W-2           Statement                        2016
                                     Copy 1—For State, City, or Local Tax Department
Box 19/20 – Only claim the school district tax in box 
19 for the school district that is identiﬁ ed in box 20 
(which will show "SD" and a four-digit code or "SD"
and the abbreviated name of the school district).

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                                                                                                                             2016 SD 100 / Instructions 

Line 19 – Ohio Income Tax Base                                District, which imposes a school district in- Note: Do not include military pay and allow-
                                                              come tax and is not an earned income tax      ances, if any, that you received while you 
If you ﬁ led your Ohio income tax return using                base school district. Lee lived in Columbus   were stationed outside Ohio for active duty 
Ohio IT 1040, enter the amount from line 5.                   for the remainder of the year. There is no    service in the U.S. Army, Air Force, Navy, 
                                                              Columbus school district income tax.          Marine Corps, Coast Guard or Reserve 
Line 20 – Business Income Deduction                                                                         components thereof, or the National Guard.
Add-Back                                                      While Lee was residing in the Reynoldsburg    The term "stationed" refers to an Ohio 
                                                              City School District, she earned $39,000 in   resident servicemember's permanent duty 
If you took the business income deduc-                        wages and $5,000 in interest from bonds       station, as deﬁ ned in the Joint Federal 
tion on Ohio Schedule A, line 11, enter the                   issued by another state (this interest is not Travel Regulations, Appendix A. This refers 
amount you deducted on line 20.                               subject to federal income tax, but is subject to the place where the servicemember 
                                                              to Ohio income tax and to Reynoldsburg        performs his/her military duty. Periods of 
Line 22 – Adjustments for Part-Year                           City School District income tax). While Lee   training in which a servicemember, either 
Residents and Full-Year Nonresidents of                       was residing in the Columbus City School      individually or as part of a unit, departs 
Traditional Tax Base School Districts                         District she earned $31,000 in wages and      from his/her permanent place of duty and 
                                                              dividends, paid $10,000 in alimony, incurred  then returns following the completion of the 
Complete this line only if you were either a                  a $3,000 capital loss and paid $2,000 into    training, is not included in the deﬁ nition of 
part-year resident or a full-year nonresident                 a medical savings account she established     "stationed."
of a traditional tax base school district.                    on Dec. 31 (the $2,000 contribution qualiﬁ es 
                                                              for the medical savings account deduction     Line 25 – Net Earnings from             
Enclose with this return a detailed expla-
                                                              on Ohio IT 1040, Schedule A).                 Self-Employment
nation telling us why you are entering an 
amount on this line. Common reasons                           For a detailed example, see page 53.
include the following:                                                                                      Show on this line your net earnings from self-
  Part-year resident of the traditional tax                  Schedule B – Earned Income Only Tax           employment that (i) you earned while you 
 base school district.                                        Base (Lines 24, 25, 26 and 27)                were a resident of an earned income tax 
 Full-year nonresident of the traditional                                                                  base school district and (ii) are included in 
 tax base school district.                                    Taxpayers domiciled in any of the earned      Ohio adjusted gross income (Ohio IT 1040, 
  An individual not domiciled in the tradi-                  income tax base school districts pay school   line 3). Do not include on this line minister 
 tional tax base school district but merely                   district income tax only on qualifying earned housing allowances that are not part of Ohio 
 using a mailing address located within                       income, which is generally limited to wages   IT 1040, line 3 even though they do con-
 that school district.                                        and self-employment income. For additional    stitute net earnings from self-employment.
                                                              information, see the "Tax Type" discussion    Enter on this line only the portion of your 
If you claim that you are domiciled outside                   on page 50.
the school district, include in your explana-                                                               net earnings while you were a resident of 
tion the full address where you claim to be                   Complete the SD 100, Schedule B, only if you  the earned income tax base school district. 
domiciled.                                                    entered on the SD 100, page 1 an earned       Be sure to enter the date of nonresidency 
                                                                                                            on the SD 100.
                                                              income tax base school district number (see 
Note: Be sure that your explanation includes                  listings on page 56).
your full name, your SSN and the phrase                                                                     Line 26 – Depreciation Expense 
"2016 SD 100."                                                Note: If your ﬁ ling status is married ﬁ ling Adjustment
                                                              jointly, then complete the SD 100, Schedule 
Show on this line the portion of your Ohio                    B, for both you and your spouse.              This depreciation expense adjustment 
income tax base (Ohio IT 1040, line 5) that                                                                 might be used if Ohio were not in confor-
you earned while you were a resident of                       Line 24 – Wages and Other                     mity with the IRS based on entries from 
another school district. The amount you                                                                     Ohio Schedule A, line 6. At the time of this 
show on this line must be "net" of all related                Compensation                                  publication, Ohio was in conformity with 
deductions that you claimed on the front                      Show on this line the amount you reported     the IRS, therefore all entries on this line 
page of your federal income tax return and                    on federal 1040, line 7; 1040A, line 7; or    would be "-0-." For more information, see 
on Ohio IT 1040, Schedule A (see example                      1040EZ, line 1 that you earned while you      tax.ohio.gov for our notice concerning Ohio 
that follows).                                                were a resident of an earned income tax       Revised Code section 5701.11 and miscel-
                                                                                                            laneous federal tax adjustments.
Example: For only part of the year Lee was                    base school district. 
a resident of the Reynoldsburg City School 

                                For information on where to mail your return, see page 9.

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                                                                                                                                                      Rev. 12/16
  School Districts With an Income Tax for 2016
  Boldface indicates a newly enacted rate, a rate change for 2016 or a change in the tax type.

                                             Decimal                                                                           Decimal
SD#  School District Name (and Counties)    Rate                   Percent       SD#  School District Name (and Counties)    Rate                     Percent

Earned Income Only Tax Base School Districts                                       Traditional Tax Base School Districts
2301  Amanda-Clearcreek LSD (Fairﬁ eld) .......  .0150             1½%           3301  Ada EVSD (Hancock, Hardin) ................  .0150             1½%
0502  Athens CSD (Athens) .............................  .0100     1%            7501  Anna LSD (Shelby) ................................. .0125      1¼%
2801  Berkshire LSD (Geauga) ........................  .0100       1%            1901  Ansonia LSD (Darke) .............................  .0175       1¾%
2302  Berne-Union LSD (Fairﬁ eld, Hocking) .... .0200               2%           6301  Antwerp LSD (Paulding) .........................  .0150        1½%
5501  Bethel LSD (Miami) ................................  .0075   ¾%            3201  Arcadia LSD (Hancock, Seneca) ............ .0100               1%
7502  Botkins LSD (Auglaize, Shelby) .............  .0125          1¼%           1902  Arcanum-Butler LSD (Darke) .................  .0150            1½%
5901  Cardington-Lincoln LSD (Marion,                                            3202  Arlington LSD (Hancock) ........................  .0125        1¼%
 Morrow) .................................................. .0075  ¾%            2001  Ayersville LSD (Deﬁ ance) ......................  .0100        1%
5401  Celina CSD (Mercer) ..............................  .0075    ¾%            3901  Bellevue CSD (Erie, Huron, Sandusky, 
8501  Chippewa LSD (Wayne) .........................  .0100        1%             Seneca) .................................................. .0050 ½%
6501  Circleville CSD (Pickaway) .....................  .0075      ¾%            2501  Bexley CSD (Franklin) ............................  .0075      ¾%
7001  Clear Fork Valley LSD (Knox,                                               2101  Big Walnut LSD (Delaware)....................  .0075           ¾%
 Richland) ................................................ .0100 1%             2303  Bloom-Carroll LSD (Fairﬁ eld) .................  .0125         1¼%
5204   Cloverleaf LSD (Medina) ........................  .0125     1¼%           0203  Bluffton EVSD (Allen, Hancock) .............  .0050            ½%
7201  Clyde-Green Springs EVSD                                                   8701  Bowling Green CSD (Henry, Wood) .......  .0050                 ½%
 (Sandusky, Seneca) ............................... .0100 1%                     5502  Bradford EVSD (Darke, Miami, Shelby) .  .0175                  1¾%
1704  Crestline EVSD (Crawford, Richland) ....  .0025              ¼%            8601  Bryan CSD (Williams) ............................. .0100       1%
8702   Eastwood LSD (Wood) ...........................  .0100      1%            1701  Buckeye Central LSD (Crawford, Huron, 
8603  Edon-Northwest LSD (Williams) .........  .0100               1%             Richland, Seneca) .................................. .0150 1½%
5101  Elgin LSD (Delaware, Hardin, Marion) ...  .0075              ¾%            2102  Buckeye Valley LSD (Delaware, Marion, 
7203  Gibsonburg EVSD (Sandusky, Wood) ....  .0075                 ¾%             Morrow, Union) ....................................... .0100 1%
3603 Greenﬁ eld EVSD (Fayette, Highland,                                         2502  Canal Winchester LSD (Fairﬁ eld, 
 Ross) ...................................................... .0125 1¼%           Franklin) ................................................. .0075 ¾%
0302  Hillsdale LSD (Ashland, Wayne) ............  .0125           1¼%           8801  Carey EVSD (Seneca, Wyandot) ........... .0100                 1%
7403  Hopewell-Loudon LSD (Seneca) ............  .0050             ½%            8301  Carlisle LSD (Montgomery, Warren) ....... .0100                1%
7506  Jackson Center LSD (Auglaize, Logan,                                       2902  Cedar Cliff LSD (Clark, Greene) ............. .0125            1¼%
 Shelby) ................................................... .0150 1½%           4201  Centerburg LSD (Delaware, Knox, 
4901  Jefferson LSD (Madison) ........................  .0100      1%             Licking) ................................................... .0075 ¾%
4902  Jonathan Alder LSD (Franklin,                                              2002  Central LSD (Deﬁ ance, Williams) ........... .0075             ¾%
 Madison, Union) ..................................... .0125 1¼%                 1303  Clermont-Northeastern LSD (Brown, 
2305   Lancaster CSD (Fairﬁ eld) .......................  .0150    1½%            Clermont) ................................................ .0100    1%
6502  Logan Elm LSD (Hocking, Pickaway) ..... .0100                1%            5402  Coldwater EVSD (Mercer) ...................... .0050           ½%
5504  Miami East LSD (Champaign, Miami) .... .0175                 1¾%           1703  Colonel Crawford LSD (Crawford) .......... .0125               1¼%
5505  Milton-Union EVSD (Miami) ...................  .0125         1¼%           1502  Columbiana EVSD (Columbiana, 
3902  Monroeville LSD (Erie, Huron) ...............  .0150         1½%            Mahoning) .............................................. .0100 1%
8605  Montpelier EVSD (Williams) ................... .0125         1¼%           6901  Columbus Grove LSD (Allen, Putnam) ... .0100                   1%
8705  North Baltimore LSD (Hancock,                                              6902  Continental LSD (Putnam) ..................... .0100           1%
 Wood) ..................................................... .0125 1¼%           3203  Cory-Rawson LSD (Hancock) ................ .0175               1¾%
4508  North Fork LSD (Knox, Licking) .............. .0100          1%            5503  Covington EVSD (Miami) ....................... .0200           2%
1203  Northeastern LSD (Clark, Champaign) .0100                    1%            1503  Crestview LSD (Columbiana) ................. .0100             1%
7612  Northwest LSD (Stark, Summit,                                              8101  Crestview LSD (Van Wert) ...................... .0100          1%
 Wayne) ................................................... .0100 1%             8502  Dalton LSD (Wayne) ............................... .0075       ¾%
1204  Northwestern LSD (Clark, Champaign) ..  .0100                1%            4202  Danville LSD (Holmes, Knox) .............. .0150               1½%
8706  Northwood LSD (Wood) .........................  .0025        ¼%            2003 Deﬁ ance CSD (Deﬁ ance, Paulding) ....... .0050                 ½%
8504  Norwayne LSD (Medina, Wayne) ...........  .0075              ¾%            6803  Eaton CSD (Preble) ................................ .0150      1½%
0908  Ross LSD (Butler) ..................................  .0075  ¾%            8602  Edgerton LSD (Deﬁ ance, Williams) ........ .0100               1%
5008   Sebring LSD (Mahoning) ........................  .0100      1%            8703  Elmwood LSD (Hancock, Wood) ............ .0125                 1¼%
3118  Southwest LSD (Hamilton, Butler) .......... .0075            ¾%            2602  Evergreen LSD (Fulton, Lucas) .............. .0200             2%
6503  Teays Valley LSD (Fairﬁ eld, Franklin,                                     8001  Fairbanks LSD (Madison, Union) ........... .0100               1%
 Pickaway) ............................................... .0150 1½%             2903  Fairborn CSD (Clark, Greene, 
6806  Tri-County North LSD (Darke,                                                Montgomery) .......................................... .0050 ½%
 Montgomery, Preble) .............................. .0100 1%                     2304 Fairﬁ eld Union LSD (Fairﬁ eld, Hocking, 
8509  Triway LSD (Holmes, Wayne) ................  .0075           ¾%             Perry) ...................................................... .0200 2%
5509   Troy CSD (Miami) ...................................  .0150 1½%           7503  Fairlawn LSD (Shelby) ........................... .0075        ¾%
2308  Walnut Township LSD (Fairﬁ eld) ............  .0175          1¾%           7504  Fort Loramie LSD (Darke, Shelby) ......... .0150               1½%
3907   Willard CSD (Crawford, Huron) ..............  .0075         ¾%            5406  Fort Recovery LSD (Darke, Mercer) ....... .0150                1½%
7107  Zane-Trace LSD (Ross) ........................  .0075        ¾%            1903  Franklin Monroe LSD (Darke, Miami) ..... .0075                 ¾%
                                                                                 7202  Fremont CSD (Sandusky) ...................... .0125            1¼%
                                                                                 2603  Gorham Fayette LSD (Fulton) ................ .0100             1%
                                                                                                                         (continued on next page)
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                                                                                                                                                 Rev. 12/16
  School Districts With an Income Tax for 2016
                                           Decimal                                                                         Decimal
SD#  School District Name (and Counties)    Rate        Percent               SD#  School District Name (and Counties)    Rate       Percent

 Traditional Tax Base School Districts (cont’d.)                                    Traditional Tax Base School Districts (cont’d.)
1305  Goshen LSD (Clermont, Warren) ........... .0100               1%        5405  Parkway LSD (Auglaize, Mercer, 
2904  Greeneview LSD (Clinton, Fayette,                                        Van Wert) ................................................ .0100  1%
 Greene) .................................................. .0100 1%          3504  Patrick Henry LSD (Henry, Putnam, 
1904  Greenville CSD (Darke) .......................... .0050       ½%         Wood) ..................................................... .0175 1¾%
7505  Hardin-Houston LSD (Shelby) ................ .0075            ¾%        6302  Paulding EVSD (Paulding, Putnam) ....... .0100               1%
3302  Hardin Northern LSD (Hancock,                                           8708  Perrysburg EVSD (Wood) ...................... .0050          ½% 
 Hardin) .................................................... .0175 1¾%       2604  Pettisville LSD (Fulton, Henry) ............... .0100        1%
2004  Hicksville EVSD (Deﬁ ance) .................... .0075         ¾%        2307  Pickerington LSD (Fairﬁ eld, Franklin) ..... .0100           1%
5902  Highland LSD (Delaware, Morrow) ......... .0050               ½%        5507  Piqua CSD (Miami) ................................. .0125    1¼% 
3604  Hillsboro CSD (Highland) ....................... .0100        1%        7007  Plymouth-Shiloh LSD (Crawford, Huron, 
3501  Holgate LSD (Henry) .............................. .0150      1½%        Richland) ................................................ .0100 1%
6903  Jennings LSD (Putnam) ......................... .0075         ¾%        6804  Preble Shawnee LSD (Butler, 
4503  Johnstown-Monroe LSD (Delaware,                                          Montgomery, Preble) .............................. .0175 1¾%
 Licking) ................................................... .0100 1%        2509  Reynoldsburg CSD (Fairﬁ eld, Franklin, 
6904  Kalida LSD (Putnam) .............................. .0100      1%         Licking) ................................................... .0050 ½%
3303  Kenton CSD (Hardin, Wyandot) .......... .0100                 1%        3304  Ridgemont LSD (Hardin, Logan) ............  .0175            1¾% 
7204  Lakota LSD (Sandusky, Seneca, Wood)  .0150                    1½%       3305  Riverdale LSD (Hancock, Hardin, 
6905  Leipsic LSD (Putnam) ............................ .0075       ¾%         Wyandot) ................................................ .0100 1%
3205  Liberty-Benton LSD (Hancock) ............... .0075            ¾%        4604  Riverside LSD (Logan, Shelby) ..............  .0175          1¾%
3502  Liberty Center LSD (Fulton, Henry) ........ .0175             1¾%       7507  Russia LSD (Darke, Shelby) ..................  .0075         ¾%
2306  Liberty Union-Thurston LSD                                              7406  Seneca East LSD (Huron, Seneca) ........ .0100               1%
 (Fairﬁ eld) ................................................ .0175 1¾%       7008  Shelby CSD (Richland) ..........................  .0100      1%
4506  Licking Valley LSD (Licking, Muskingum) .0100                 1%        3905  South Central LSD (Huron, Richland) ....  .0125              1¼%
4903  London CSD (Madison) .......................... .0100         1%        1205  Southeastern LSD (Clark, Greene) ........  .0100             1%
0303  Loudonville-Perrysville EVSD (Ashland,                                  4510  Southwest Licking LSD (Fairﬁ eld, 
 Holmes, Knox, Richland) ........................ .0125             1¼%        Licking) ................................................... .0075 ¾%
0905  Madison LSD (Butler) ............................. .0050      ½%        0209  Spencerville LSD (Allen, Auglaize, 
3206  McComb LSD (Hancock, Putnam,                                             Van Wert) ................................................ .0100  1%
 Wood) ..................................................... .0150 1½%        5010 Springﬁ eld LSD (Mahoning) ...................  .0100         1%
1102  Mechanicsburg EVSD (Champaign,                                          8607  Stryker LSD (Williams) ...........................  .0150    1½%
 Madison) ................................................. .0150   1½%       2606  Swanton LSD (Fulton, Lucas) ................  .0075          ¾%
8604  Millcreek-West Unity LSD (Williams) ...... .0100              1%        0909  Talawanda CSD (Butler, Preble) ............. .0100           1%
6906  Miller City-New Cleveland LSD (Putnam) .. .0125 1¼%                     1103  Triad LSD (Champaign, Logan, Union) ..  .0150                1½% 
0601  Minster LSD (Auglaize, Darke, Mercer                                    1906  Tri-Village LSD (Darke) ..........................  .0150    1½% 
 Shelby) ................................................... .0100 1%         6805  Twin Valley Community LSD (Preble) ....  .0150               1½%
1905  Mississinawa Valley LSD (Darke) ........... .0175             1¾%       7106  Union-Scioto LSD (Ross) .......................  .0050       ½%
8802  Mohawk LSD (Crawford, Seneca,                                           1510  United LSD (Columbiana) ......................  .0050        ½% 
 Wyandot) ................................................ .0100 1%           8803  Upper Sandusky EVSD (Crawford, 
5903  Mount Gilead EVSD (Morrow) ................ .0075             ¾%         Marion, Wyandot) ................................... .0125 1¼%
6802  National Trail LSD (Darke, Preble) ......... .0175            1¾%       3306  Upper Scioto Valley LSD (Auglaize, 
0602  New Bremen LSD (Auglaize, Mercer,                                        Hardin, Logan) ........................................ .0050     ½%
 Shelby) ................................................... .0100 1%         5713  Valley View LSD (Montgomery, Preble) ... .0125               1¼%
0603  New Knoxville LSD (Auglaize, Shelby) ... .0125                1¼%       8104  Van Wert CSD (Van Wert) ......................  .0100        1%
5708  New Lebanon LSD (Montgomery) .......... .0125                 1¼%       3208  Vanlue LSD (Hancock, Seneca, 
3903  New London LSD (Ashland, Huron,                                          Wyandot) ................................................ .0100 1%
 Lorain) .................................................... .0100 1%        1907  Versailles EVSD (Darke, Shelby) ...........  .0100           1%
0907  New Miami LSD (Butler) ......................... .0100        1%        0605  Wapakoneta CSD (Auglaize)..................  .0075           ¾%
7404  New Riegel LSD (Seneca) ..................... .0150           1½%       6303  Wayne Trace LSD (Paulding, Putnam,
4507  Newark CSD (Licking) ............................ .0100       1%         Van Wert) ................................................ .0125  1¼%
5506  Newton LSD (Darke, Miami) ................... .0175           1¾%       0606 Waynesﬁ eld-Goshen LSD (Allen, 
8003  North Union LSD (Delaware, Union) ...... .0100                1%         Auglaize, Logan) .................................... .0100 1%
5904  Northmor LSD (Marion, Morrow,                                           4715  Wellington EVSD (Huron, Lorain) ...........  .0100           1%
 Richland) ................................................ .0100 1%          1105  West Liberty-Salem LSD (Champaign, 
8505  Northwestern LSD (Ashland, Wayne)..... .0125                  1¼%        Logan) .................................................... .0175 1¾%
3904  Norwalk CSD (Huron) ............................. .0050       ½%        3906  Western Reserve LSD (Erie, Huron) ......  .0125              1¼%
4712  Oberlin CSD (Lorain) .............................. .0200     2%        1404  Wilmington CSD (Clinton, Greene) ........  .0100             1%
7405  Old Fort LSD (Sandusky, Seneca) ......... .0100               1%        3122  Wyoming CSD (Hamilton) ......................  .0125         1¼%
8707  Otsego LSD (Henry, Lucas, Wood) ........ .0100                1%        2906  Xenia Community CSD (Greene, 
6907  Ottawa-Glandorf LSD (Putnam) ............. .0050              ½%         Warren) ................................................... .0050 ½%
6908  Ottoville LSD (Paulding, Putnam) ........... .0075            ¾%        2907  Yellow Springs EVSD (Clark, Greene) ...  .0100               1%
6909  Pandora-Gilboa LSD (Allen, Putnam) ...... .0175               1¾%
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                                                                                                          Back to Contents
                                                    2016 Ohio IT 1040 / SD 100 / Amended Instructions

Amended Personal/                                                                                         hio
                          School District Income Tax

                                                                                                          2016

                                                                            Amended Personal Income and 

                                                                     School District Income Tax Instructions

                                                                            Amended Ohio IT 1040 / SD 100 Instructions
                                                    Time Period in Which To File (Statute of          ing extensions, if any) has expired for     7-18, which is available through our Web 
                                                                                                      the ﬁ ling of either your return or your    site at tax.ohio.gov.
                                                    Limitations)                                      spouse's return. 
                                                                                                                                                  4. If your amended Ohio IT 1040 / SD 100 
                                                    1. Generally, you can claim a refund within 
                                                    four years from the date of the overpay-         General Information                           return shows a refund due to any of the 
                                                                                                                                                   following: 
                                                    ment of the tax, interest or penalty. For 
                                                                                                     1.  Use Ohio IT 1040 / SD 100 by checking      • a decrease in your federal adjusted 
                                                    most taxpayers, the four-year period be-
                                                                                                      “Yes” to the amended question on the         gross income; OR
                                                    gins on the date that the Ohio IT1040 /
                                                                                                      return to do the following:                   • a change in your ﬁ ling status (ex: 
                                                    SD100 income tax return was due with-
                                                                                                       • correct your Ohio income tax return/      married ﬁ ling jointly to married ﬁ ling 
                                                    out extensions.  
                                                                                                      school district income tax return;           separately); OR 
                                                    2. If your Ohio amended return shows a 
                                                                                                      AND/OR                                       •  an increase in the number of exemp-
                                                    refund due to a decrease in your federal 
                                                                                                       • request a refund of tax, interest and/    tions claimed, then you must include 
                                                    adjusted gross income and if the IRS 
                                                                                                      or penalty previously paid; AND/OR           the following to avoid delays: 
                                                    issues you a refund check due to that 
                                                                                                       • report IRS changes that affected the      (a) a copy of the federal account tran-
                                                    decrease, you always have at least 60 
                                                                                                      number of exemptions claimed; AND/OR         script; OR
                                                    days from the date that the IRS agreed 
                                                                                                      •  report IRS changes that affected your     (b) a copy of your amended federal in-
                                                    to the decrease to ﬁ le your Ohio IT 1040 
                                                                                                      federal adjusted gross income; AND/          come tax return (federal 1040X) and ei-
                                                    and/or SD 100 amended return. 
                                                                                                      OR                                           ther a copy of the IRS acceptance letter 
                                                    3. If your Ohio amended return shows a 
                                                                                                      • change your ﬁ ling status (see Change      or a copy of the refund check. (Under 
                                                    refund due to an increase in your Ohio 
                                                                                                      in Filing Status above).                     federal law the copy of your check must 
                                                    resident credit, you always have 60 
                                                                                                                                                   either be larger than or smaller than the 
                                                    days from the date that the other state          2. You can ﬁ le an amended Ohio IT 1040 /     size of the original check. If you make 
                                                    increased the tax owed to that state to           SD 100 return only after you have ﬁ led      a reduced-size copy, please make sure 
                                                    ﬁ le your Ohio amended return. Include a          an original Ohio IT 1040 / SD 100 in-        that the copy is legible.) 
                                                    copy of the other state’s return(s).              come tax return. 
                                                                                                     3. You must complete all of the information  Note: Your amended return may not be re-
                                                    Change in Filing Status                           requested on the form. Otherwise, we        viewed until at least 180 days once received.
                                                                                                      cannot process your amended return 
                                                    1. Check the box on page 1 of your Ohio 
                                                                                                      and we may have to contact you for ad-
                                                    IT 1040 / SD 100 that corresponds with                                                        Net Operating Loss (NOL)
                                                                                                      ditional information. 
                                                    the ﬁ ling status of the federal amended                                                      Be sure you complete and include Ohio 
                                                    income tax return for which this Ohio            Note: If your ﬁ ling status for your federal IT NOL, Net Operating Loss Carryback 
                                                    amended IT 1040/SD 100 is based.                 income tax return is married ﬁ ling jointly, Schedule, and check the box on the front 
                                                    2. You can change your ﬁ ling status from        then you must place on line 1 of the Ohio    of the IT 1040 / SD 100 return indicating 
                                                    married ﬁ ling separately to married ﬁ ling      IT 1040 income tax return the amount         that you are amending for an NOL. 
                                                    jointly at any time within the statute of        you show as adjusted gross income on 
                                                    limitations, but without taking into con-        your federal income tax return. You must     Reason and Explanation of Corrections
                                                    sideration any extension of time to ﬁ le.        show this amount even if only one spouse 
                                                    3. You cannot change your ﬁ ling  status         earned or received any income in Ohio.       Be sure to complete and attach Ohio IT RE 
                                                    from married ﬁ ling jointly to married ﬁ l-      See Ohio Administrative Code Rule 5703-      to your amended IT1040 return and/or SD 
                                                    ing separately after the time (includ-                                                        RE to your amended SD 100 return.
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                             Taxpayer Assistance

By Internet Ohio Department of Taxation                    For the deaf, hearing-impaired or 
            Web Site – tax.ohio.gov                        speech-impaired who use TTY or 
                                                           TDD only: Contact the Ohio Relay 
            E-mail Us                                      Service at 7-1-1 or 1-800-750-0750 
            Frequently Asked Questions                     and give the communication assis-
            Information Releases                           tant the Ohio Department of Taxa-
                                                           tion phone number that you wish to 
            Instructions
                                                           contact.
            Refund Status
            Tax Forms                                      Volunteer Income Tax Assistance 
                                                           Program (VITA) and Tax Counsel-
                                                           ing for the Elderly (TCE): These 
By Phone    Toll-Free Telephone Numbers
                                                           programs help older, disabled, low-
            Toll-Free 24-HourRefundHotline  1-800-282-1784 income and non-English-speaking 
            Toll-Free Form Requests 1-800-282-1782         people ﬁ ll in their state and federal 
            Toll-Free Tax Questions 1-800-282-1780         returns. For locations in your area, 
                                                           call the IRS at 1-800-829-1040.

Written
                                                                   Need Help?
            Ohio Department of Taxation
                                                           We're available to help answer your 
            Taxpayer Services Mailing Address
                                                           questions and provide assistance 
            Ohio Department of Taxation                    to ensure that your tax returns are 
            Taxpayer Services Division                     ﬁ led accurately if you call us toll-
            P.O. Box 182382                                free at 1-800-282-1780. Agents 
            Columbus, OH  43218-2382                       will be available to assist you from 
                                                           8 a.m. – 5 p.m., Monday through 
Walk-in                                                    Friday, which are our standard hours 
            Ohio Department of Taxation                    of phone service; however, service 
                                                           will be extended until 7 p.m. from 
            Taxpayer Self-Service Visitor Center           April 3, 2017 through April 18, 2017.  
            Ofﬁ ce hours: 8 a.m. – 5 p.m.
            Monday through Friday
            4485 Northland Ridge Blvd., 1st Floor
            Columbus, OH  43229-6596

            The tax commissioner is looking for ideas on how the Ohio Department of Taxation can 
            better serve taxpayers. Contact him at contactthecommissioner@tax.state.oh.us.

            Want to know the status of your refund?
                       Need a tax form or have questions?
                                                   

            Visit our Web site at tax.ohio.gov.

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     Go paperless this year!

File Electronically   Pay Electronically   Receive             Your Refund Electronically

Online Services/Ohio I-File
Use your computer to ﬁ le your Ohio individual and/or school district income tax returns.
                Ohio I-File guides you through a series of questions and information requests. 
                Based upon the information you provide, I-File computes your refund or balance 
                due and electronically submits the tax information. I-File provides you with a 
                transcript of the tax information that you submitted and gives you a ﬁ ling 
                conﬁ rmation number. Using this service is free. See Online Services 
                at tax.ohio.gov.                                                               Most electronic 
                                                                                               ﬁ  lers receive
                                                                                                their refunds in 
IRS e-ﬁ le
                                                                                               approximately 15 
Use your tax software to ﬁ le your tax returns or ask your tax preparer                        business days by 
for assistance.                                                                                direct deposit!
                   IRS e-ﬁ le is a way to ﬁ le your return electronically with the IRS and 
                   Ohio. You can prepare your own return and e-ﬁ le it through an approved 
                   software program or you can have your return prepared and transmitted 
by an authorized tax professional. Depending on the tax professional and the speciﬁ c services requested, a fee may be 
charged. More information, including a free federal e-ﬁ ling program for qualiﬁ ed individuals, is available at www.irs.gov.

                                Electronic Payments and Refunds

Pay by Electronic Check or Credit Card                        Direct Deposit Your Refund
Why not eliminate writing a check if you have tax due? Simply Direct deposit is fast, simple, safe and secure. File your re-
make your payment by using an electronic check or credit      turn electronically and use the direct deposit refund option to 
card. You can use this option to pay your tax due for your    have your refund deposited automatically into your checking 
2016 Ohio income tax return and/or school district income     or savings account, Individual Retirement Account or Annu-
tax return. You can also use an electronic check or credit    ity (IRA) or a pre-existing program administered by the Ohio 
card to ﬁ le and pay your 2017 estimated income tax (Ohio IT  Tuition Trust Authority (OTTA). Taxpayers have the option to 
1040ES) and/or your estimated school district income tax (SD  split their refund into as many as three different deposit ac-
100ES). You may also use your Discover, VISA, MasterCard      counts. Visit our Web site at tax.ohio.gov for additional direct 
or American Express card to pay your income taxes. You may    deposit information.
make the credit card payments by either visiting tax.ohio.gov 
or calling 1-800-2PAY-TAX. To ﬁ nd out more about electronic 
payment options, see page 8.

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